KONDASAMY KANAGARAJ,TIRUPPUR V. .ITO, WARD-2(1), TIRUPPUR

ITA 2724/CHNY/2024

AI Insights

The case involves Kondasamy Kanagaraj, who filed an appeal against the order of the Learned Commissioner of Income Tax, NFAC, Delhi, concerning the assessment year 2016-17. Initially, Kanagaraj declared an income of Rs. 9,95,400, which was later reassessed to Rs. 31,95,827, including additions under sections 69C and 69 of the Income-tax Act. The CIT(A) dismissed Kanagaraj's appeal ex-parte due to non-compliance with multiple notices. The Tribunal found this dismissal procedurally improper as it did not discuss the merits of the case and did not comply with the statutory requirements of Section 250(6). Consequently, the Tribunal provided Kanagaraj another opportunity to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107252 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: LAVANYA; F.C.A
• Keywords: Set aside; Principle of natural justice
• Section: 147; 143(3); 69; 69C

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी जॉज\u001c जॉज\u001c क े, उपा \u001e\u001f एवं \u0019ी जगदीश, लेखा सद' क े सम\u001f BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2724/Chny/2024 िनधा \u001cरण वष\u001c /Assessment Year: 2016-17 Kondasamy Kanagaraj, 2/65, Nathakkadu Thottam, Veerapandi (PO), Tiruppur – 641 605. [PAN: AHCPK 0297N] Vs. The Income Tax Officer, Ward-2(3), Tiruppur / TheAddl./Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi. (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीला थF की ओर से/ Appellant by : Ms. Lavanya, F.C.A HIथF की ओर से /Respondent by : Ms. Anitha, Addl. CIT सुनवा ई की ता रीख/Date of Hearing : 18.12.2024 घोषणा की ता रीख /Date of Pronouncement : 20.12.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2016-17 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 28.08.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s 143(3) r.w.s 144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 22.03.2022. ITA No.2724/Chny/2024 :- 2 -: 2. The assessee is an individual and filed his return of income declaring total income of Rs. 9,95,400/- on 29.06.2017. Subsequently, the case was reopened and assessment was made assessing total income of Rs. 31,95,827/- by making addition u/s. 69C of the Act of Rs. 10.93.090/- and addition u/s. 69 of the Act of Rs. 9,40,937/-. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). On appeal, the Ld. CIT(A) has issued six notices from 17.03.2023 to 29.07.2024 but the assessee has not complied with any of the notices and therefore, the Ld. CIT(A) has dismissed the appeal ex-parte. 3. The Ld. Authorized Representative (A.R) of the assessee before us has submitted the Ld. CIT(A) has dismissed the appeal without discussing the case on merits and without providing sufficient opportunity to the assessee and requested to provide one more opportunity to substantiate his case. 4. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. 5. We have heard the rival submissions, and perused the materials available on record. On perusal of the orders, we find that the order of Ld. CIT(A) is ex-parte without discussing the issue on merits which is ITA No.2724/Chny/2024 :- 3 -: not in consonance to section 250(6) of the Act. As per Section 250(6) of the Act, the Ld. CIT(A) is required to adjudicate the issue arising in the appeal on merit by stating the points for determination the decision thereon and the reason for the decision. We are of the opinion that keeping in view of the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(A). Accordingly, we set aside the order passed by the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 20th December, 2024. Sd/- Sd/- (जॉज\u001c जॉज\u001c क े) (Goerge Goerge K) उपा \u001e\u001f / Vice President (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 20th December, 2024. EDN/- ITA No.2724/Chny/2024 :- 4 -: आदेश क\u0019 \bितिल\u001cप अ\u001dे\u001cषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Coimbatore 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "