RAJENDRAN VIJAYABASKAR,CHENNAI V. ASSESSING OFFICER, CHENNAI

ITA 516/CHNY/2025

AI Insights

This case involves an appeal by Rajendran Vijayabaskar against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2014-15. The primary contention in the appeal was the additions made by the Assessing Officer under sections 69C and 69A of the Income Tax Act, 1961, amounting to Rs.2 Crores and Rs.32,75,940 respectively. The Tribunal noted that the assessee had not appeared before the lower authorities and had not filed any relevant documents to contest the additions. The Tribunal found the delay in filing the appeal to be excusable and proceeded to condone it. Given the circumstances, including the non-appearance and non-filing of documents by the assessee, the Tribunal set aside the impugned order and remanded the matter back to the Assessing Officer for a fresh assessment after providing an opportunity to the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633440 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. RAJA KUMAR
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.516/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2014-15 Rajendran Vijayabaskar, 172, Mansion Site Police RTRS, Greams Road, ThousandLights, Chennai-600 006. v. The ITO, CHE-W-(116)(6), Chennai. [PAN: AGAPV 2558 E ] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.N. Rajakumar, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 14.05.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 11.06.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 19.12.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2014-15. 2. At the outset, it is noted that there is few days delay in filing of appeal and having gone through the application for condonation of delay, we find that the reasons given in the application are excusable and ITA No.516/Chny/2025 (AY 2014-15) Rajendran Vijayabaskar :: 2 :: therefore, we condone the delay and proceed to adjudicate the appeal on its merits. 3. At the outset, the Ld.DR brought to our notice that the assessee didn’t appear before the Ld.CIT(A) as well as before the AO; and he was also a non-filer of return u/s.139 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) for AY 2014-15. According to the Ld.DR, the Ld.CIT(A) had issued six (6) notices to the assessee but he responded only to the last notice by submitting that ‘he is submitting all the relevant proof and would submit further information/clarification if required’. According to the Ld.DR, the Ld.CIT(A) has noted that there were no relevant documents uploaded by the assessee for explaining the addition of Rs.2 Crs. & Rs.32,75,940/- made by the AO u/s.69C/69AC respectively. Therefore, the Ld.CIT(A) had no other alternative but to confirm the addition. The Ld.DR submitted that since the assessee didn’t file any relevant documents to dislodge the additions made by the AO/Ld.CIT(A), the additions may be sustained. 4. Having heard the Ld.DR and after perusing the records, we note that the assessee is engaged in trading business relating to ‘Kids Clothing’ and didn’t file any return despite issue of notice u/s.148 of the Act on the specious plea that the portal didn’t permit him to file the same. The AO is noted to have passed an ex parte order qua assessee, which has been ITA No.516/Chny/2025 (AY 2014-15) Rajendran Vijayabaskar :: 3 :: confirmed by the Ld.CIT(A), wherein, the additions made u/s.69C of the Act to the tune of Rs.2 Crs. and u/s.69A of the Act to the tune of Rs.32,75,940/- has been confirmed. Since the assessment order as well as the first appellate order are ex parte orders, in the interest of justice and fair play, we set aside the impugned order of the Ld.CIT(A) and restore the assessment back to the file of the AO for de novo adjudication. The assessee is directed to be diligent and file relevant documents to substantiate his defense against the addition and pass fresh assessment order after hearing the assessee in accordance to law. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 11th day of June, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 11th June, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "