RAMALINGAM MANONMANI,COIMBATORE V. ITO, NCW-15(1), CHENNAI

ITA 2124/CHNY/2024

AI Insights

The case involves Ramalingam Manonmani, the appellant, who contested the order of the Income Tax Officer regarding disallowed deductions and an addition to his income for the assessment year 2018-19. The primary issue was the confirmation of the Assessing Officer's exparte order by the CIT(A), which the appellant challenged. The Tribunal observed that the appellant had not provided necessary explanations or compliance in earlier proceedings and thus remanded the case back to the CIT(A) for a fresh evaluation, allowing the appellant another opportunity to present his case with supporting evidence.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107447 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 21-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 09-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: N.V. NARAYANAN
• Section: 143(3); 69A

Judgement Text

"आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.2124/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2018-19 Ramalingam Manonmani, 5C/1, Bharathi Nagar, 1st Street, Varatharajapuram, Coimbatore 641 015. [PAN:BAZPM1359Q] Vs. The Income Tax Officer, Non Corporate Ward 15(1), Wanaparthy Block (New Block), 2nd Floor, 121 M.G. Road, Nungambakkam, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri N.V. Narayanan, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 21.10.2024 घोषणा की तारीख /Date of Pronouncement : 29.10.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 11.06.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2018-19. 2. The assessee raised 8 grounds of appeal amongst which, the only issue emanates for consideration is whether the ld. CIT(A) justified in confirming the order of the Assessing Officer exparte of the assessee. I.T.A. No.2124/Chny/24 2 3. We note that the assessee is an individual and filed his return of income. The case of the assessee was selected for complete scrutiny towards the claim of deduction under section 80IA/80AB/80IAC/IB/IC/IBA/ 80ID/80IE/10A/10AA of the Income Tax Act, 1961 [“Act” in short]. The Assessing Officer held that the assessee failed to furnish details with regard to the deduction claimed under Chapter VIA in the Part B and disallowed the same by holding that the assessee did not fulfil the condition for claiming said deduction. Further, an amount of ₹.14,07,500/- added to the total income of the assessee under section 69A of the Act. Having aggrieved by the order dated 08.02.2021 passed by the Assessing Officer under section 143(3) r.w.s. 143(3A) & 143(3B) of the Act, the assessee preferred an appeal before the ld. CIT(A). On perusal of page 5 of the impugned order, we note that the ld. CIT(A) proceeded to confirm the order of the Assessing Officer in the absence of any explanation from the assessee. 4. The ld. AR Shri N.V. Narayanan, Advocate disputed the additions and submits that the assessee is ready to furnish all relevant evidence before the ld. CIT(A) and thus, the ld. AR prayed that one more opportunity may be afforded to the assessee to contest his case before the ld. CIT(A). I.T.A. No.2124/Chny/24 3 5. The ld. DR Ms. Gouthami Manivasagam, JCIT vehemently opposed the same. 6. Admittedly, there was no compliance before the ld. CIT(A) as it is clear from page 5 of the impugned order. In such circumstances, accepting the submissions of the ld. AR, we deem it proper to remand the matter back to the file of the ld. CIT(A) for fresh consideration. The assessee shall furnish the details in support of his claims failing which, the ld. CIT(A) is at liberty to pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 29th October, 2024 at Chennai. Sd/- Sd/- (S.R. RAGHUNATHA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 29.10.2024 Vm/- I.T.A. No.2124/Chny/24 4 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "