NOOR MOHAMED ABUBACKER ,SIVAGANGA V. ITO, WARD-1, KARAIKUDI

ITA 2091/CHNY/2025

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The case involves Noor Mohamed Abubacker, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2016-17. The appellant had declared a total income significantly lower than what was assessed by the Assessing Officer (AO) after reopening the case under sections 147 and 148 of the Income Tax Act, due to non-disclosure of a property sale. The AO had made an addition to the assessee's income based on the available records, as the assessee did not respond to the notices. The CIT(A) dismissed the appeal due to non-participation of the assessee. The Tribunal, considering the circumstances and the assurance from the appellant's representative to actively participate in the proceedings, decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793068 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 29-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA; C.I.T
• Assessee Lawyers: LAKSHMI SRIRAM
• Keywords: Set aside

Judgement Text

" आयकर अपील य अ धकरण, ‘सी’ \u000eयायपीठ, चे\u000eनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI \u0015ी मनु क ुमार ग\u0019र, \u000eया\u001aयक सद य एवं \u0015ी एस. आर. रघुनाथा, लेखा सद य क े सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2091/Chny/2025 \u001aनधा$रण वष$ / Assessment Year: 2016-17 Noor Mohamed Abubacker, No. 31, Fathima Illam, S.V. Ambalam Street, Kattuthalaivasal, Karaikudi H.O., Sivaganga – 630 001. vs. ITO Ward -1, Karaikudi. [PAN: AACPA-3894-L] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : Ms. Lakshmi Sriram, Advocate '(यथ& क) ओर से/Respondent by : Ms. R. Anitha, Addl. C.I.T. सुनवाई क) तार ख/Date of Hearing : 17.09.2025 घोषणा क) तार ख/Date of Pronouncement : 24.09.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM: This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-17, vide order dated 28.05.2025. Printed from counselvise.com :-2-: ITA. No:2091 /Chny/2025 2. Brief facts of the case are that the assessee is an individual and filed his return of income on 29.04.2023 for the AY 2016-17 declaring a total income of Rs.1,42,070/- in response to notice u/s.148 of the Act dated 31.03.2023. As per the information available with the department, the assessee had sold an immovable property located at Karaikudi Town for a consideration of Rs.51,02,000/- to Shri B. Jahir Hussain through PA holder Shri. Bakrudheen and document had registered at Joint Registrar Office, Karaikudi. The assessee had failed to declare these transactions, the notice u/s.148 was issued and the case has been re-opened u/s.147 of the Act. Since, the assessee did not participate in the assessment proceedings by not responding to the statutory notices, the AO made an addition of Rs.52,40,700/- as Income of the assessee for the A.Y.2016-17, based on the material evidence available on records by passing an order u/s.147 r.w.s.144B of the Act dated 18.03.2024. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the ld.CIT(A), NFAC. 4. At the outset, we observed that ld.CIT(A) has provided five opportunities for the assessee to appear for hearings as detailed in paragraph 5.3 of the ld.CIT(A) order to support the appeal of the assessee from 21.11.2024 to 01.05.2025. However, the assessee chose to be silent and did not respond to any of the notices and hence, the ld.CIT(A), NFAC dismissed the assessee’s appeal as deficient by confirming the order of the AO by passing an order dated 28.05.2025. The ld.AR submitted that the assessee had not regularly checked Printed from counselvise.com :-3-: ITA. No:2091 /Chny/2025 the income tax portal and his email and hence he was not aware of the notices issued by the ld.CIT(A) and hence he could not appear both before the AO as well as the ld.CIT(A). In view of the above, the ld.AR prayed for one more opportunity before the AO, since the exparte order has been passed by the AO u/s.144 of the Act. Further, ld.AR assured the bench that the ld.AR will represent on behalf of the assessee before the AO to complete the assessment proceedings effectively. 5. Per contra, the ld.DR submitted that both the Assessing Officer and the ld.CIT(A) provided sufficient opportunity to appear before them. However, the assessee has been negligent in responding to the statutory notices and hence, prayed for confirming the order of the ld.CIT(A). 6. We have heard the rival parties and perused the material available on record and gone through the orders of the lower authorities. We note that the AO has passed an exparte order by considering the information available with the department and the same has been dismissed by the ld.CIT(A) - NFAC due to non-participation of the assessee before the first appellate authority. 7. In view of the above and to meet the ends of justice we set aside the order of ld.CIT(A) and remit the matter back to the file of AO and direct the AO to denovo frame the assessment order in accordance with law, after providing reasonable opportunity to the assessee. Needless to say, the assessee to be diligent and file written submissions and relevant documents if advised so. Printed from counselvise.com :-4-: ITA. No:2091 /Chny/2025 8. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 24th September, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार ग\u0019र) (MANU KUMAR GIRI) \u000eया\u001aयक सद य/JUDICIAL MEMBER (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखासद य/ACCOUNTANT MEMBER चे\u000eनई/Chennai, -दनांक/Dated, the 24th September, 2025 SP आदेश क) '\u001aत/ल0प अ1े0षत/Copy to: 1. अपीलाथ&/Appellant 2. '(यथ&/Respondent 3.आयकर आयु2त/CIT– Chennai/Coimbatore/Madurai/Salem 4. 0वभागीय '\u001aत\u001aन ध/DR 5. गाड$ फाईल/GF Printed from counselvise.com "