KIRAMONY SWAMI DHAS,CHENNAI V. ITO-NCW 19.4, CHENNAI

ITA 2376/CHNY/2025

AI Insights

The case involves an appeal by Kiramony Swami Dhas against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2015-16. The assessee had not filed his income tax return for AY 2015-16, despite significant financial activities including property purchase, commission receipts, and cash deposits. The Income Tax Officer re-opened the case under sections 147 and 148 of the Income Tax Act due to non-disclosure of these transactions and made substantial additions to the assessee's income. The CIT(A) upheld these additions due to the assessee's non-participation in the proceedings. The Tribunal, noting the absence of the assessee's participation and the reasons for the delay in filing the appeal, decided to provide another opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786794 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 28-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Keywords: Condonation of delay; Set aside
• Section: 144

Judgement Text

"आयकर अपील य अ धकरण,‘डी’ यायपीठ,चे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI \u0014ी मनु क ुमार ग\u0018र , या\u0019यक सद य एवं \u0014ी एस .आर.रघुनाथा, लेखा सद य क े सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2376/CHNY/2025 (\u0019नधा$रण वष$ / Assessment Year:2015-16) Kiramony Swami Dhas, E-4, SV Flats, 8th Street, Ram Nagar, Velacherry, Chennai - 600 042. vs. The Income Tax Officer, Non-Corp Ward-19(4), Chennai. [PAN: AXDPS-9799-J] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : None '(यथ& क) ओर से/Respondent by : Mr. Krishna Murthy AT, JCIT सुनवाई क) तार ख/Date of Hearing : 23.10.2025 घोषणा क) तार ख/Date of Pronouncement : 19.11.2025 आदेश / O R D E R PER S.R.RAGHUNATHA, AM: This appeal of the assessee is filed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, (in short “ld.CIT(A)”) for the assessment year (A.Y.) 2015-16, vide order dated 08.08.2025. Printed from counselvise.com :-2-: ITA 2376/Chny/2025 2. Brief facts of the case are that the assessee is an individual and had not filed his return of income for AY 2015-16. As per information available with the department, the assessee purchased a property for Rs.60,00,000/- during FY 2014-15 relevant to AY 2015-16, received commission of Rs.11,08,139/- and made cash deposits to the tune of Rs.24,38,000/-. The assessee failed to declare these transactions and hence the notice u/s.148 of the Act was issued and the case has been re-opened u/s.147 of the Act. Since, the assessee did not participate in the assessment proceedings by not responding to the statutory notices, the AO made an addition of Rs.95,46,139/- as Income of the assessee for the A.Y.2015-16, based on the material evidence available on records by passing an order u/s.147 r.w.s 144 r.w.s144B of the Act dated 20.03.2023. 3. Aggrieved, assessee preferred an appeal before the Ld.CIT(A). The Ld.CIT(A) dismissed the appeal filed by the assessee with a delay of about eleven months as non-maintainable by upholding the order of AO and sustained the additions since the assessee did not participate in the assessment proceedings by passing an order dated 08.08.2025. Aggrieved by the impugned order of the Ld.CIT(A), the assessee is in appeal before us. 4. At the outset, we observed that the ld.CIT(A) has passed the impugned order without participation of the assessee and also not considered the Printed from counselvise.com :-3-: ITA 2376/Chny/2025 submissions made along with the appeal papers. We note that none appeared before us for representing the assessee’s appeal. 5. Per contra, the ld.DR supported the order of lower authorities. 6. We have heard the case, perused the materials on record, and gone through orders of the authorities below. The Office of the First Appellate Authority dismissed the appeal filed by the assessee as not maintainable due to the assessee failing to furnish the documentary evidence to delay in filing of appeal file. The assessee failed to file an appeal before the ld.CIT(A) within the time limit due to bona fide reasons beyond the control of the assessee, including ongoing litigation related to the property. We note that the AO has passed an order by making an addition of Rs.95,46,139/- as total income of the assessee based on material available on records and the same has been upheld by the ld.CIT(A)-NFAC due to non-participation of the assessee before the Assessing Officer as well as the first appellate authority. 7. Therefore, in the present facts and circumstances of the case and to meet the ends of justice, we deem it fit to provide one more opportunity to the assessee. Therefore, we condone the delay in filing the before ld.CIT(A) as the assessee had filed the condonation of delay in his form 35 itself and hence, we set aside the order of the ld.CIT(A) and remit the matter back to the file to ld.CIT(A) to adjudicate the matter afresh in accordance to law, after providing Printed from counselvise.com :-4-: ITA 2376/Chny/2025 reasonable opportunity to the assessee. Needless to say, assessee to be diligent and file written submissions and relevant documents if advised so. 8. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 19th November, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार ग\u0018र) (MANU KUMAR GIRI) या\u0019यक सद य/Judicial Member (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद य/Accountant Member चे नई/Chennai, -दनांक/Dated, the 19th November, 2025 sp आदेश क\b त ल\u000eप अ\u0011े\u000eषत/Copy to: 1. अपीलाथ&/Appellant 2. '(यथ&/Respondent 3.आयकर आयु.त/CIT– Chennai/Coimbatore/Madurai/Salem 4. /वभागीय '\u0019त\u0019न ध/DR 5. गाड$ फाईल/GF Printed from counselvise.com "