S JAYAKUMAR,NAMAKKAL V. ITO WARD-1, TIRUCHENGODE

ITA 136/CHNY/2025

AI Insights

The case involves an appeal by S. Jayakumar against the orders of the Income Tax Officer and the Commissioner of Income Tax (Appeals), which were passed ex-parte. The appeal pertains to the Assessment Year 2012-13, focusing on an addition of Rs 53,09,470 as a cash deposit, which was contested under section 147 of the Income Tax Act. The lower authorities had confirmed the addition due to the assessee's non-compliance with notices and failure to make submissions. The Tribunal, considering the circumstances, decided to provide the assessee another opportunity to substantiate his case, emphasizing the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107168 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: G. AKASH
• Keywords: Non compliance
• Section: 147

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.136/Chny/2025 िनधा :रण वष: /Assessment Year: 2012-13 S. Jayakumar, 41/4, Workshop Line 2 Sankagiri Main Road, Tiruchengode, Namakkal District – 637 211. The Income Tax Officer, Ward-1, Tiruchengode. [PAN: AGXPJ 9586F] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथF की ओर से/ Appellant by : Shri G. Akash, Advocate HIथF की ओर से /Respondent by : Smt. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 19.03.2025 घोषणा की तारीख /Date of Pronouncement : 09.04.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2012-13 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 30.12.2024. 2. At the outset, the Ld. Authorized Representative has submitted that the order passed by A.O as well as Ld. CIT(A) passed ex-parte without any discussion. Therefore, in the interests of justice, one more ITA No.136/Chny/2025 :- 2 -: opportunity be granted to the assessee to substantiate his case before the Ld. CIT(A). 3. On the other hand, the Ld. Departmental Representative (DR), relied on the orders of lower authorities and submitted that the orders were passed ex-parte as the assessee has been non compliance to the notices issued. 4. We have heard both the parties and gone through the order of the lower authorities below. The A.O has made the addition of cash deposit of Rs 53,09,470 in ex-pate order passed u/s 147 of the Act. The Ld. CIT(A) confirmed the addition, as the assessee did not make any submission and therefore, concluding that assessee is not interested in prosecuting appeal. We are of the opinion that the assessee should be granted another opportunity of hearing to present his case before the Ld. CIT(A), subject to payment of costs of Rs.5,000/-. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the Ld. CIT(A). Accordingly, the matter is remitted back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law. We also direct the assessee to appear ITA No.136/Chny/2025 :- 3 -: before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 09th April, 2025. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 09th April, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Coimbatore 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "