PRABAKARAN CHANDRU,TIRUVARUR V. ITO, WARD-1, TIRUVARUR

ITA 864/CHNY/2025

AI Insights

This case involves an appeal by Prabakaran Chandru against the order of the CIT(A), which pertained to the assessment year 2014-15. The primary issue was the addition of Rs.1,56,00,000 under section 69A of the Income Tax Act, 1961, attributed to unexplained cash deposits. The CIT(A) had dismissed the appeal for non-compliance, having issued four notices over a month but without a comprehensive decision on the merits. The Tribunal found merit in the assessee's argument regarding the inability to comply with the CIT(A)'s notices and set aside the CIT(A)'s order, directing a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653062 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAM S.MUKUNDAN; IRS
• Assessee Lawyers: ARJUN RAJ
• 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.864/Chny/2025 Assessment Years: 2014-15 Prabakaran Chandru, No.3/455, Akkaraimelathoppu Street, Ammaiyappankodavasal TK, Tiruvarur, Tamil Nadu-613 704. [PAN: BACPC8225J] Income Tax Officer, Ward-1, Tiruvarur. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Arjunraj, Advocate, प्रत्यर्थी की ओर से /Revenue by : Ms.Gautham S.Mukundan, IRS सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोषणा की तारीख /Date of Pronouncement : .06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1073357655(1) dated 17.02.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2014-15. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. ITA No. 864 /Chny/2025 Page - 2 - of 3 2.0 At the out the Ld.Counsel for the assessee submitted that the Ld.CIT(A) has passed an ex-parte order without giving adequate opportunity of being heard. Attention was invited to page 2 of the order of the Ld.CIT(A). The Ld.Counsel submitted that the entire controversy is regarding addition of Rs.1,56,00,000/- u/s 69A made by the Ld.AO on account of unexplained cash deposits. The Ld.Counsel made a personal assurance that due compliances shall now be made and pleaded for one last opportunity to present its case before the Ld.CIT(A). 3.0 Per contra, the Ld.DR relied upon the order of lower authorities. 4.0 We have heard the rival submissions in the light of material available on records. We have noted from para 2 of order of the Ld.CIT(A) that he has given four notices between the period 09.12.2024 to 14.01.2025. Thus, four notices were given over a span of one month and appeal dismissed for non-compliance. We have also noted that no comprehensive decision has been given on the merits of the case. We find force in the arguments of the assessee regarding its inability to appear before the Ld.CIT(A). Accordingly, we set aside the order of the Ld.CIT(A) and direct him to readjudicate the appeal de novo after giving due opportunity of being heard to the assessee and by passing a speaking order. The assessee shall comply with the statutory notices and any non-compliance shall be adversely viewed. Accordingly, all the ITA No. 864 /Chny/2025 Page - 3 - of 3 grounds of appeal raised by the assessee are therefore allowed for statistical purposes. 8.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on , June-2025 at Chennai. (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "