NALLUSAMY PONNUSAMY,NAMAKKAL V. ITO, WARD-1., NAMAKKAL

ITA 3158/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Nallusamy Ponnusamy, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2011-12. The primary issue arose when the assessee deposited a substantial amount of cash, Rs.33,68,965, into his bank account but failed to file a return of income for the relevant assessment year. Consequently, the Assessing Officer reopened the assessment and treated the cash deposits as unexplained money under section 69A of the Income Tax Act, due to non-compliance with notices. Both the initial assessment and the subsequent appeal were dismissed ex-parte due to non-compliance by the assessee. The Tribunal found that the lower authorities had not provided adequate opportunity to the assessee, leading to the decision to remit the case back for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107160 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAMI MANIVASAGAM
• Assessee Lawyers: T.S. LAKSHMI VENKATARAMAN
• Section: 148; 69A

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी जॉज\u001c जॉज\u001c क े, उपा \u001e\u001f एवं \u0019ी एस. आर. रघुना था , लेखा सद+ क े सम\u001f BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3158/Chny/2024 िनधा \u001cरण वष\u001c /Assessment Year: 2011-12 Nallusamy Ponnusamy, 95/A8/A1, Pillayar Koil Street, Tiruchengodu, Namakkal – 637 001. [PAN: AVZPP 1938N] Vs. The Income Tax Officer, Ward-1, Namakkal. (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीला थH की ओर से/ Appellant by : Shri T.S. Lakshmi Venkataraman, FCA JKथH की ओर से /Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवा ई की ता रीख/Date of Hearing : 18.02.2025 घोषणा की ता रीख /Date of Pronouncement : 20.02.2025 आदेश / O R D E R PER S.R. RAGHUNATHA, A.M : This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2011-12, vide order dated 18.04.2024. ITA No.3158/Chny/2024 :- 2 -: 2. The brief facts of the case are that the assessee has deposited cash of Rs.33,68,965/- in his saving bank account maintained with M/s. ICICI Bank Ltd. Namakkal., but has not filed return of income for the relevant A.Y. The AO therefore reopened assessment by issuing notice u/s. 148 of the Act. However, the assessee neither filled return of income in response to notice are complied with notices issued during assessment proceeding. The A.O therefore passed ex-parte order taking entire cash deposits made into his bank account of Rs.33,68,965/- as unexplained money u/s. 69A of the Act. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). On appeal, the Ld. CIT(A) has issued notices from 20.07.2018 to 23.10.2019, but there was no compliances to the notices and therefore, the Ld. CIT(A) also dismissed the appeal of the assessee ex-parte. 3. The ld.CIT(A) confirmed the addition based on the Assessing Officer’s order without considering the submissions made by the assessee during the appellate proceedings. 4. The Ld. Counsel for the assessee prayed for setting aside the order of the Assessing Officer for re-adjudication, since the case was ITA No.3158/Chny/2024 :- 3 -: no prosecuted before the Assessing Officer and the same has been confirmed by the ld.CIT(A) without any discussion. 5. Per contra, the ld.DR relied on the orders of the lower authorities and prayed for confirming the impugned order. 6. We have heard both the parties and gone through the order of the lower authorities below. It is noted that the AO and that of the ld.CIT(A) have passed the orders without giving opportunity to the assessee. Therefore, to meet the ends of justice, we remit back the appeal to the file of the AO for denovo adjudication. We direct the assessee to appear before the AO and at liberty to submit the relevant details before the AO for adjudication of the case. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 20th February, 2025. Sd/- Sd/- (जॉज\u001c जॉज\u001c क े) (George George K) उपा \u001e\u001f / Vice President (एस. आर. रघुना था ) (S.R. Raghunatha) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 20th February, 2025. EDN/- ITA No.3158/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, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "