MS.BALAKRISHNAN SAILAKSHMI,CHENNAI V. .ITO, NCW-17(7), CHENNAI

ITA 2499/CHNY/2024

AI Insights

This case involves an appeal by Ms. Balakrishnan Sailakshmi against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was originally framed by the Income Tax Officer, Non Corporate Ward 17(7), Chennai for the assessment year 2017-18 under section 144 of the Income Tax Act, 1961. The primary contention in the appeal was the assessee's failure to respond to notices and provide explanations regarding cash deposits/credits in her bank account. The Tribunal found that the assessee should be given another opportunity to present her case and directed a de novo hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29316 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S. EASWAR; IRS
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण ‘बी’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2499/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2017-2018) Ms. Balakrishnan Sailakshmi, 30, AVM Street, Virugambakkam, Chennai 600 092. [PAN: BJDPS 25014R] Vs. The Income Tax Officer, Non Corporate Ward 17(7) Chennai. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : None Ĥ×यथȸ कȧ ओर से /Respondent by : Shri. S. Easwar, IRS, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 16.12.2024 घोषणा कȧ तारȣख /Date of Pronouncement : 17.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1067067424 (1) dated 26.07.2024. The assessment was framed by the Income Tax Officer, Non Corporate Ward 17(7), Chennai for the assessment year 2017-18 u/s.144 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 30.11.2019. 2. Before us also, none appeared on behalf of the assessee. The Ld. JCIT-DR pleaded for dismissal of the appeal on the ground that the ld. Assessing Officer in the remand report has very categorical on this issue, stating that the assessee 2 ITA No.2499/Chny/2024 has failed to file any return in response to notice issued u/s.142(1) of the Act within the time and that the return filed on 31.07.2019 which is beyond the specified period and further on merits of the case assessee has not brought anything on record to explain before the ld. CIT(A) the source of cash deposits /credits in his bank account. 3. We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents 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. 4. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 17th day of December, 2024 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 :17-12-2024 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "