THANGARASU MANIMARAN,CHENNAI vs. ITO, NON CORPORATE WARD-13(5), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, dated 30.04.2023 relevant to the assessment year 2012-13.

Brief facts of the case are that the assessee filed his return of income for the assessment year 2012-13 on 30.09.2012 with a total income of ₹.38,07,900/-. The return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short] and subsequently, the case was selected for scrutiny through CASS and notice under section 143(2) of the Act dated 06.08.2013 was duly served on the assessee. Thereafter, the Assessing Officer has completed the assessment under section 143(3) of the Act dated 18.03.2015 assessing total income of the assessee at ₹.63,90,400/-. On appeal, the ld. CIT(A) dismissed the appeal for the reason that there was no response from the assessee against various hearing notices issued for furnishing written submissions to controvert the findings of the Assessing Officer.

On being aggrieved, the assessee is in appeal before the Tribunal. When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that assessee’s son had been to abroad (Canada) and the assessee being old age person with ailments, could not able to furnish the details before the ld. CIT(A) and thus, it was prayed for one more opportunity of being heard to the assessee to substantiate his case before the ld. CIT(A).

On the other hand, the ld. DR has considered the request of the ld. Counsel for the assessee and conceded for remitting the matter back to the file of the ld. CIT(A) subject to the cost of ₹.5,000/-.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In the assessment order, against the additions made by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A). Since the assessee has not responded to the hearing notices issued by the ld. CIT(A) for filing written submissions, the ld. CIT(A) confirmed the additions made by the Assessing Officer. Considering the prayer of the ld. Counsel and in order to meet the ends of natural justice, we are of the considered opinion that the assessee shall be afforded one more opportunity of being heard to substantiate its case before the ld. CIT(A). Accordingly, we set aside the exparte appellate order and remit the matter back to the file of the ld. CIT(A) to afford one more opportunity of being heard to the assessee to substantiate his case with suitable explanation and evidences and thereafter decide the issue in accordance with law subject to the condition that the assessee should pay ₹.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court and produce necessary proof of payment of cost before the ld. CIT(A).

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 10th November, 2023 at Chennai.