MAHADEVAN, TAMBARAM,TAMBARAM V. ITO, NON CORP. WARD 22(1), TAMBARAM

ITA 2223/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Mahadevan, against an order from the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, for the assessment year 2019-20. The primary contention was that the First Appellate Authority passed an ex parte order without considering the written submissions and details provided by the assessee, which were electronically acknowledged. The assessee argued that these details, which linked cash deposits during the demonetization period to organized business activities, were crucial for the appeal. The Tribunal found merit in the assessee's argument and directed a re-examination of the case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298666 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-10-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 22-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHINTHAPALLI MEHER CHAND
• Assessee Lawyers: G. AKASH
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2223 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2019-20 Mahadevan, No.23, 2nd Lane, 1, New Market, Tambaram West, Chennai-600 045. [PAN: ALHPM7502K] Income Tax Officer, Non-Corporate Ward-22(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri G.Akash, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.Chinthapalli Meher Chand, JCIT सुिवाई की तारीख/Date of Hearing : 21.10.2024 घोर्णा की तारीख /Date of Pronouncement : 04.12.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1066087441(1) dated 26.06.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2019- 20. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 26.06.2024 passed by NFAC, Delhi. 2.0 At the outset, the Ld. Council for the assesse invited our attention to the exparte order dated 26 June 2024 of the learned first appellate Authority. It was contended that the order has been passed ITA No.2223/Chny/2024 :- 2 -: without appreciating and considering the written submissions filed by the assessee. The learned council informed that the learned CIT appeal has given a finding that the assessee did not submit any details during the course of proceedings. In this regard, the Ld. Council invited our attention to a communication bearing acknowledgement number 149120630210324 dated 21 March 2024, which is in the nature of an Electronic acknowledgement of the details filed by the assesse before the Ld. CIT(A). It is seen from perusal thereof that the assesse has provided various details in support of its contentions. The assesse has filed the details in support of its arguments of doing an organized business activity and thus linking the alleged cash deposits in his bank account made during the demonetization period with the said activity. The assesse accordingly requested that the matter may kindly be considered for restoration back to the Ld. CIT appeal for readjudication of the appeal in the light of details filed by him vide its communication dated 21 March 2024 supra. The Ld. DR would like to make us believe on the correctness of the order of lower authorities. 3.0 We have considered rival submissions in the light of material available on records. We have noted the impugned communication dated 21 March 2024, which is in the nature of an electronic receipt of details filed before the Ld.CIT appeal. Thus, a case ITA No.2223/Chny/2024 :- 3 -: has been made out by the assesse of non-consideration of the details filed by it. Accordingly, we set aside the order of the Ld. First Appellate Authority, and direct him to readjudicate the matter de novo after considering details filed by the assessee in accordance with law and by passing of a speaking order due opportunity of being heard shall be given to assessee. The assessee shall be responsible to comply with all the notices issued by Ld. Frist Appellate Authority. Any non-compliance on the part of the assessee shall be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. 4.0 In the result the appeal filed by the assesse is allowed for statistical purposes. Order pronounced on 4th , December-2024 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्यानयक सदस्य / Judicial Member Sd/- (अयिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 4th , December-2024. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "