KANNAN MATHUMITHA,MADURAI V. ITO, WARD-2(4), MADURAI

ITA 3264/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Kannan Mathumitha, against the order of the Commissioner of Income Tax (Appeals) (NFAC) Delhi, dated 25.09.2024, for the Assessment Year 2017-18. The appeal was initially delayed due to the assessee's illness, which was accepted by the Tribunal. The primary contention in the appeal was the addition of Rs.13,30,289 under section 69A of the Income Tax Act, which was upheld by the CIT(A). The assessee did not appear before the CIT(A) despite notices, leading to the dismissal of her appeal at that level. The Departmental Representative argued for the dismissal of the appeal, citing the assessee's habitual default. However, the Tribunal, considering the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29375 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. ASWATHY
• Keywords: Set aside; Principle of natural justice
• Section: 143(3); 69A; 20

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.3264/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2017-2018) Kannan Mathumitha 1, Palamedu Main Road, Kajendra Automobiles, Madurai 625 018. [PAN: BZQPM 2544H] Vs. The Income Tax Officer, Ward 2(4) Madurai. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : None Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. M. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 24.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 24.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 25.09.2024 for Assessment Year 2017-18. 2. The registry has noted delay of 20 days in filing the appeal. Considering the period of delay and reason of illness as statedby the doctor of Kala Hospital, we condone the delay and admit the appeal for adjudication. 2 ITA No.3264/Chny/2024 3. Brief facts of the case are that the AO paased assessment order u/s 143(3) making various additions including an addition of Rs.13,30,289/- u/s 69A the Act which has been upheld by the ld.CIT(A). Aggrieved, assessee is in appeal before us. 4. None for the assessee before us. As per grounds of appeal, assessee stated before us that assessee is not well versed with handling the email which caused non appearance before the ld.CIT(A). The ld.DR on the other hand relied upon the order of the CIT(A) and argued for the dismissal of the appeal filed by the assessee. 5. The ld.DR submitted that the assessee is habitual defaulter hence no lenient view will be taken. 6. Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also find that assessee has not represented before the ld.CIT(A) despite notices. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo appeal hearing on legal issues as well as on merits.The Ld.CIT(A) shall proceed for denovo appeal hearing after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed disposal of appeal on merits as per law. Since assessee has filed this appeal before us hence we expect that the assessee will prosecute her appeal with due diligence. 3 ITA No.3264/Chny/2024 7. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 24th day of February, 2025 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 :24-02-2025 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 "