SUGIRTHARAJ JACKSON PAL,CHENNAI V. ITO, NCW-10(1), CHENNAI

ITA 1204/CHNY/2025

AI Insights

The case involves Sugirtharaj Jackson Pal, who during the demonetization period relevant to the assessment year 2017-18, deposited a total of Rs. 21,28,000 in cash into his bank account. The Assessing Officer (AO) made an addition of Rs. 17,48,000 under section 69A of the Income-tax Act, 1961, which pertains to unexplained money. The assessee's appeal against this addition was dismissed ex-parte by the CIT(A) due to non-compliance with notices. The assessee contended that he was not given sufficient opportunity to present his case, leading to the appeal to the Income Tax Appellate Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706077 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR
• Assessee Lawyers: G. AKASH
• Keywords: Set aside; Principle of natural justice
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अिधकरण, ‘डी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0019ी यस यस िव ने रिव, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1204/Chny/2025 िनधा 9रण वष9 /Assessment Year: 2017-18 Sugirtharaj Jackson Pal, C-4 Block Harmoney, RC Prince Gardenia, No.97, Kalpalayam Red Hills High Road, Chennai – 600 099. [PAN: AORPP 5286J] Vs. The Income Tax Officer, Non Corporate Ward-10(1), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीला थG की ओर से/ Appellant by : Shri G. Akash, Advocate IJथG की ओर से /Respondent by : Shri Vijay Kumar, JCIT सुनवा ई की ता रीख/Date of Hearing : 17.06.2025 घोषणा की ता रीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2017-18 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 27.03.2025 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Income-tax Act, 1961 (hereinafter “the Act”) dated 06.12.2019. ITA No.1204/Chny/2025 Sugirtharaj Jackson Pal :- 2 -: 2. The assessee deposited cash of Rs. 21,28,000/- in his bank account during the demonetization period relevant to the assessment year. The AO passed an order u/s 143(3) of the Act, and made an addition of Rs.17,48,000/- u/s 69A of the Act. Aggrieved by the said addition, the assessee preferred an appeal before the Ld. CIT(A). However, the Ld. CIT(A) dismissed the appeal ex-parte due to non- compliance with the notices issued. 3. The Ld. A.R has contended that sufficient opportunity was not provided to the assessee either before A.O or before Ld. CIT(A) and both the orders have been passed ex-pare and therefore, the case may be remitted back to the Ld. CIT(A) for fresh consideration in the interest of justice. 4. The Learned Departmental Representative (Ld. DR) relied on the orders of the lower authorities. 5. We have heard the rival submissions and perused the materials available on record. On perusal of the order of the Ld. CIT(A), we find that the appeal was dismissed ex-parte without considering the submissions of the assessee. In view of the above, we are of the opinion that, in the interest of justice and in accordance with the ITA No.1204/Chny/2025 Sugirtharaj Jackson Pal :- 3 -: principles of natural justice, the assessee should be given one more opportunity to present his case before the Ld. CIT(A). Accordingly, we set aside the orders passed by both the AO and the Ld. CIT(A), and remit the matter back to the file of the Ld. CIT(A) for adjudication denovo in accordance with law, after affording reasonable opportunity of hearing to the assessee. The assessee is also directed to appear before the Ld. CIT(A) on the date of hearing and furnish all necessary documents and explanations to support his claim. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 30th day of June, 2025 at Chennai. Sd/- Sd/- (यस यस िव ने रिव) (SS Viswanethra Ravi) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 30th June, 2025. EDN/- ITA No.1204/Chny/2025 Sugirtharaj Jackson Pal :- 4 -: आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "