KAMAL KISHORE SETHIYA,CHENNAI V. ITO, NCW-17(1), CHENNAI

ITA 2111/CHNY/2024

AI Insights

This case involves an appeal by Shri Kamal Kishore Sethiya against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Jaipur, which was initially based on the assessment made by the Income Tax Officer, Non Corporate Ward 17(1), Chennai for the assessment year 2017-18. The primary contention arose from the addition of Rs. 5,75,000 to the assessee's income, which was the difference in cash deposits and RTGS receipts, taxed at a special rate of 60% under section 115BBE of the Income Tax Act, 1961. The CIT(A) had dismissed the appeal on merits due to the non-appearance of the assessee despite multiple notices. The Tribunal, considering the circumstances, decided to remand the case back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 475490 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 22-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 08-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWIN D. GOWDA; IRS
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण ‘ए’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.2111/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2017-2018) Shri. Kamal Kishore Sethiya, Flat 2B, Gurushanthi Apartment, 14 Vichur Muthaiya Street, Choolai, Chennai 600 112. [PAN: AAVPS 8503P] Vs. The Income Tax Officer, Non Corporate Ward 17(1) Chennai. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : None Ĥ×यथȸ कȧ ओर से /Respondent by : Shri Ashwin D. Gowda, IRS, Addl. CIT. सुनवाई कȧ तारȣख/Date of Hearing : 22.10.2024 घोषणा कȧ तारȣख /Date of Pronouncement : 23.10.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal by assessee is arising out of the order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Office of the Commissioner of Income Tax (Appeal), Jaipur in Order No.ITBA/APL/S/250/2023- 24/1061280623 (1), dated 21.02.2024. The assessment was framed by the Income Tax officer, Non Corporate Ward 17(1), Chennai for the assessment year 2017-18 2 ITA No.2111 /Chny/2024 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 19.12.2019. 2. Brief facts of the case are that the assessee is an individual had filed the original return of income on 09/03/2018 declaring a total income of Rs.4,85,200/-. The case was taken up for scrutiny and an order under sec.143 of the Act was passed on 19/12/2019, while doing so the learned Assessing Officer had added a sum of Rs.5,75,000/- being the difference in cash deposits during financial year 2016-17 and the amount received by RTGS from the receivables of the assessee. to the total income and the same being taxed at special rate @ 60 percent under sec. 115BBE of the Act. 3. Aggrieved assessee preferred an appeal before the ld.CIT(A), who dismissed the appeal of assessee on merits, although assessee failed to appear before the ld.CIT(A) despite five notices issued. Now, the assessee is in further appeal before us. 4. Ld. Counsel for the assessee has requested for adjournment vide letter dated 18th October, 2024. On the other hand, ld.Addl.CIT-DR relied upon the orders of the lower authorities and prayed for dismissal of appeal. 5. At the outset, we reject the adjournment petition dated 18.10.2024 filed by the Counsel and proceed to decide the appeal on merits. We are of the considered view that in the interest of justice assessee should be given one more 3 ITA No.2111 /Chny/2024 opportunity of hearing before ld.CIT(A) to prosecute his case. Therefore, in the light of aforesaid factual position we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 23rd day of October, 2024 at Chennai. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated :23-10-2024 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "