RAGUPATHY KUMAAR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 22(1), TAMBARAM, TAMBARAM

The assessee is an individual and did not file the return of income for AY 2016-17. The A.O received information from the insight portal that the assessee has entered into substantial financial transactions. Since the assessee did not file the return of income, the A.O reopened the assessment by issue of

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the CIT(A) issued only three notices within a short duration and the assessee sought adjournments since the details called for had to be collated. The Ld. AR further submitted that the CIT(A) without giving proper opportunity of being heard has passed the order confirming the impugned additions made by the A.O. The Ld. AR also submitted that if one more opportunity is given, the assessee would be able to substantiate the details pertaining to the impugned additions. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the CIT(A) with a direction to call for necessary details and decide the issue in accordance with law. The assessee is directed to submit the necessary details as may be called for and cooperate with appellate proceedings. It is ordered accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes.