V JAYNATHI,PUDUKKOTTAI V. ITO, WARD 1, PUDUKKOTTAI, , PUDUKKOTTAI

ITA 2234/CHNY/2024

AI Insights

The case involves an appeal by V. Jayanthi against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, concerning the assessment year 2017-18. The primary contention was the addition of Rs. 10,00,000 as unexplained cash under section 69A of the Income Tax Act, following a cash deposit of Rs. 12,04,000 in the assessee's bank account. The assessee, a housewife with limited education and unfamiliarity with electronic assessments, claimed she was unaware of the order until recovery proceedings began, leading to a delay in filing the appeal. The Tribunal found the delay justifiable and allowed the appeal, directing a fresh adjudication on the merits of the case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29166 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 23-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHINTHAPALLI MEHER CHAND
• Assessee Lawyers: ASHOK KUMAR; C.A
• Keywords: Set aside; Opportunity of being heard; Recovery proceedings
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2234 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2017-18 V.Jayanthi, No.3226, South Raja Street, Pudukkottai-622001. [PAN: AAHPJ0766B] Income Tax Officer, Ward-1 Pudukkottai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri Ashok Kumar, C.A प्रत्यर्थी की ओर से /Respondent by : Mr.Chinthapalli Meher Chand, JCIT सुिवाई की तारीख/Date of Hearing : 21.10.2024 घोर्णा की तारीख /Date of Pronouncement : 08.11.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1060229339(1) dated 29.01.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017- 18. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 29.01.2024 passed by NFAC, Delhi. ITA No.2234/Chny/2024 :- 2 -: 2.0 It has been noted that there is a delay of 147 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse is a housewife having a rental and interest income and not much educated. It was contended that she is not conversant with electronic assessment and was not capable of checking her emails on regular basis. She learnt of the order only when the recovery proceedings were initiated. It was also submitted that the assesse has revised her email settings so that the emails are copied to her chartered accountant also. The assesse submitted that there will not be case of any non-compliance now. All these activities contributed to the delay which was neither willful nor wanton. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not posed any serious objections. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 05.12.2019 and that the appeal was dismissed on account of non-appearance. As per the assessment order the assesse had deposited cash of Rs.12,04,000/- in ITA No.2234/Chny/2024 :- 3 -: her bank account. The Ld. AO noted the assesse was unable to offer satisfactory explanation and hence he proceeded to make addition of Rs 10,00,000/- as unexplained cash u/s 69A. The Ld. Counsel for the assesse pleaded that the assesse has been denied reasonable opportunity of being heard. It was accordingly prayed that matter may be considered for restoration to Ld. CIT(A) for fresh adjudication. The Ld. Counsel for the assesse assured that full compliance would be made now. The Ld. DR proposed that cost may be levied upon the assesse. 4.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the assesse, as to why it could not prosecute its case. We have also noted that apart from merely harping on the issue of non-appearance by the assesse the Ld. CIT(A) has not touched upon merits of the case. We are therefore of the view that ends of justice would be met if the assesse is given one last opportunity to present its case and file supporting evidences. Accordingly, we set aside the order of Ld. First Appellate Authority and direct him to readjudicate the matter. He is directed to give due opportunities of being heard to the assesse. The assesse is directed to make complete and correct compliance towards the notices issued by the Ld. CIT(A). Any non-compliance from the assesse side shall be ITA No.2234/Chny/2024 :- 4 -: adversely viewed. Accordingly, the grounds appeal raised by the assesse is allowed for statistical purposes. 5.0 In the result, the appeal raised by the assesse is allowed for statistical purposes. Order pronounced on 8th , November-2024 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्यानयक सदस्य / Judicial Member Sd/- (अयिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 8th , November-2024. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Madurai 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "