NAYASUNDARI SUBBANAGOUNDER RAJESHVARRI ,COIMBATORE V. PCIT, COIMBATORE

ITA 1184/CHNY/2024

AI Insights

This case involves an appeal by the assessee, Nayasundari Subbanagounder Rajeshvarri, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The original assessment for the year 2017-18 was conducted by the Income Tax Officer, Non Corporate Ward 2(5), Coimbatore, who added Rs. 10,68,500 as unexplained money under section 69A of the Income Tax Act, 1961, due to substantial cash deposits during the demonetization period. The CIT(A) upheld the assessment after the assessee failed to appear or provide evidence during the appeal. The tribunal, considering the circumstances, decided to remand the case back to the CIT(A) for a fresh examination, providing the assessee another opportunity to present her case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472399 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 04-12-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.ANITA; IRS
• Keywords: Set aside; Corroborative evidences
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.1184/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2017-2018) Nayasundari Subbanagounder Rajeshvarri, No.1/111, Anna Nagar, Neelambur Post, Coimbatore 641 004. [PAN: ANIPR 3851K] Vs. The Income Officer, Non Corporate Ward 2(5) Coimbatore (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : None Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. R. Anita, IRS, Addl. CIT. सुनवाई कȧ तारȣख/Date of Hearing : 04.12.2024 घोषणा कȧ तारȣख /Date of Pronouncement : 05.12.2024 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/250/2023-24/1061382574(1) dated 23.02.2024. The assessment was framed by the Income Tax Officer, Non Corporate Ward 2(5), Coimbatore for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 25.11.2019. 2 ITA No.1184/Chny/2024 2. Brief facts of the case are that the assessee filed her return of income for AY 2017-18 on 30.10.2017 admitting total income of Rs.3,95,770/-. The case was selected for scrutiny under CASS to verify the cash deposits during the year. The ld. Assessing Officer noted that the appellant deposited SBNs (discarded notes of Rs 500 and Rs 1000) of Rs. 11,99,500/- in her bank account. Accordingly, the assessment u/s. 143(3) of the act was completed vide order dated 25.11.2019 wherein the ld. Assessing Officer determined total income of the appellant at Rs. 14,64,270/- after making the addition of Rs. 10,68,500/- as unexplained money u/s. 69A. Aggrieved, assessee preferred an appeal before the ld. CIT(A). 3. Before the ld. CIT(A) the assessee raised an objection in taking the entire amount of Rs 10,68,500/- being the cash deposited during the demonization period and requests for deletion by setting aside the order of the Assessing Officer and render justice. However, before the ld.CIT(A), assessee did not appear despite notices issued, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of AO. Hence, assessee is further in appeal before us. 4. Before us also, none appeared on behalf of the assessee. The Ld. Addl.CIT- DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the transactions before the ld. CIT(A) also. 5. 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 3 ITA No.1184/Chny/2024 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. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 5th 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 : 05-12-2024 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "