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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, & HON’BLE SHRI MANOMOHAN DAS
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16-03-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.144 r.w.s 147 of the Act on 28-11-2018. In the assessment order, the assessee is saddled with impugned addition of Rs.45.40 Lacs being cash deposited in savings bank account. Upon 2 - perusal of assessment order as well as appellate order, it could be seen that the assessee has failed to make any representation. Aggrieved, the assessee is in further appeal before us. The ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.
From the orders of lower authorities, it is quite clear that the assessee has remained negligent in attending the proceedings before lower authorities despite being provided with multiple opportunities of hearing. The lower authorities were left with no option but to make as well as confirm the impugned addition. Considering the fact that the assessee is an individual, we deem it fit to grant another opportunity to the assessee. However, this concession would come at a cost of Rs.10,000/- which shall be deposited by the assessee within one month from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned Assessing Officer who shall proceed to re-adjudicate the issue on merits and frame an assessment de novo.
The appeal stand allowed for statistical purposes. Order pronounced in open court on 26th April, 2023.