R. RAJALAKSHMI,KANCHIPURAM V. ITO, NCW-19(7), CHENNAI

ITA 1123/CHNY/2025

AI Insights

The case involves an appeal by the assessee, R. Rajalakshmi, against the order of the Commissioner of Income Tax (Appeals) in Delhi, which had dismissed her appeal ex-parte regarding an assessed income due to unexplained investment under section 69A of the Income Tax Act. The assessee had initially appealed against the income assessed under sections 144/147 for the Assessment Year 2016-17, amounting to Rs. 24,43,750. The CIT(A) dismissed her appeal as she failed to appear or respond to notices, attributed to her attending to her ailing mother. The Tribunal found this reason sufficient and restored the case to the CIT(A) for a detailed hearing, imposing a cost for the non-appearance.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706063 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: D.ANAND
• Keywords: Set aside; Unexplained investment

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1123/Chny/2025 Assessment Years: 2016-17 R.Rajalakshmi, Versha Next, Plot No.925, Bazaar Road, Madipakkam, Chennai- 600 091. [PAN: AJXPR0660H] Income Tax Officer, Non-Corp. Ward-19(7), Chennai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. D.Anand, Advocate, प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 25.02.2025 for Assessment Year 2016-17. 2. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 144/147 of the Act on account of unexplained investment of Rs.24,43,750/- u/s 69A of the Act. However, the ld. CIT(A) dismissed the appeal ex-parte as the ITA No.1123 /Chny/2025 Page - 2 - of 3 assessee has neither appeared nor filed any response to the notices issued for hearing. Aggrieved, assessee is in appeal before us. 3. Before the ld. Counsel for assessee submitted that the ld. CIT(A) has not inadvertently not responded to the notices sent through email as the assessee was attending her ailing mother. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 4. Though we some extent concur with the submissions of Ld.DR Ms. Anitha, Addl. CIT, JCIT however, keeping in mind the reasons given, we are of the view that the reason given by the assessee for not responding the notices of the CIT(A) a sufficient cause. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, ITA No.1123 /Chny/2025 Page - 3 - of 3 failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , 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 "