VAIYAPURI PARTHIPEN,NAMAKKAL V. ITO WARD 1, NAMAKKAL

ITA 756/CHNY/2025

AI Insights

The case involves an appeal by the assessee, Vaiyapuri Parthipan, against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, which arose from an assessment made by the Income Tax Officer under sections 144 and 147 of the Income-tax Act, 1961. The assessment included a substantial addition of Rs. 1,54,32,920 to the assessee's income, attributed to unexplained cash deposits in a bank account. The assessee contested the validity of the proceedings and the merits of the addition, claiming that no notice under section 148 was served and that the additions were made without a proper opportunity to contest them. The CIT(A) dismissed the appeal ex-parte, leading to the current appeal before the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653050 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: T.VASUDEVAN
• Section: 147; 148; 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी एबी टी. वक , \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.756/Chny/2025 िनधा9रण वष9 /Assessment Year: 2011-12 Vaiyapuri Parthipan, H1-41C, 5.462/2, TNHB Colony, Mullai Nagar, Moganur Road, Namakkal – 637 001. [PAN: ALVPP 3229Q] Vs. The Income Tax Officer, Ward-1, Namakkal. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Appellant by : Shri T. Vasudevan, Advocate GHथ की ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 16.06.2025 घोषणा की तारीख /Date of Pronouncement : 18.06.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2011-12 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 14.11.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 144 r.w.s 147 of the Income-tax Act,1961 (hereinafter “the Act”) on 19.11.2019. ITA No.756/Chny/2025 :- 2 -: 2. There is a delay of 42 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The A.O, in the ex-parte assessment order passed u/s 144 r.w.s 147 of the Act, has made addition of Rs. 1,54,32,920/- on account of cash deposits in the bank account. Before the Ld. CIT(A), the assessee challenged the validity of the proceedings on the ground that the notice issued u/s 148 of the Act was not served. The assessee also contested the addition on merits, contending that the entire cash deposit was taxed without affording proper opportunity. However, the Ld. CIT(A) dismissed the appeal ex-parte, without adjudicating either the jurisdictional issue or on the merits. 4. Before us, the Ld. Authorized Representative (A.R) of the assessee has submitted that the assessment order passed is without jurisdiction as no notice has been served to the assessee. The Ld AR also submitted that assessment order as well as the Ld. CIT(A)’s order were passed ex-parte and the Ld. CIT(A) has not adjudicated the issue of limitation therefore, assessment order be quashed. ITA No.756/Chny/2025 :- 3 -: 5. The Ld. Departmental Representative (DR), has relied on the orders of lower authorities. 5. We have heard the rival submissions, and perused the materials available on record. On perusal of the assessment order as well as the CIT(A)’s order, we find that both the orders were passed ex-parte . We find that the Ld CIT(A) has not adjudicated appeal either on the issues of limitation raised by the assessee or on merits. We, accordingly remit the matter back to the file of Ld CIT(A) for fresh adjudication. 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 18th day of June, 2025 at Chennai. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 18th June, 2025. EDN/- ITA No.756/Chny/2025 :- 4 -: आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय ितिनिध/DR 5. गाड\u0019 फाईल/GF "