KUTTIANNAN SIVARAJA,NAMAKKAL vs. ITO, WARD 3, NAMAKKAL

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ITA 417/CHNY/2023Status: DisposedITAT Chennai26 April 2023AY 2011-122 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal granted the assessee another opportunity to present their case, subject to a cost of Rs. 10,000 to be deposited with the Tamil Nadu State Legal Services Authority. The Assessing Officer is to re-adjudicate the issue on merits.

What were the facts?

The assessee failed to appear before the lower authorities, leading to an addition of Rs. 45.40 Lacs on account of cash deposited in a savings bank account. The assessee is an individual and has appealed the order.

What were the issues?

Whether the assessee should be granted another opportunity to present their case despite prior negligence in proceedings, and the re-adjudication of the addition on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

The appeal stand allowed for statistical purposes. Order pronounced in open court on 26th April, 2023.

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