RICHARDSINGH MANICKARAJ,TUTICORIN vs. ASSESSING OFFICER, TUTICORIN

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

The captioned appeal filed by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 19.02.2026 for Assessment Year 2015-16. 2. Brief facts of the case: The assessee is an individual engaged in Civil Contract Business. As per information, the assessee made the cash deposits of Rs. 10,19,000/- and Rs. 1,06,35,603/- in bank account and purchased an immovable property of Rs. 62,60,017/- & sold the immovable property of Rs. 62,60,017/- during the FY 2014-

ITA No 2114/Chny/2026 (AY 2152-16) Richardsingh Manickaraj Vs Assessing Officer :: 2 :: 15 relevant to AY 2015-16. However, the assessee did not file his return of income for A.Y. 2015-16. In the absence of response of the notices issued during assessment proceedings, the AO determined the total income and made addition of Rs. 1,16,54,603/ as unexplained money u/s 69A ex-parte and also proposed to be added to the income for A.Y. 2015-16. 3. Being aggrieved with the order passed by the AO, the assessee preferred an appeal before the Ld. CIT(A) and taken a ground that the AO erred in making addition without appreciating the facts. But the Ld. CIT(A) upheld the order of AO and dismissed the appeal of the assessee ex-parte as the assessee being deficient in submitting the relevant documents for verifying the claim. 4. Being dissatisfied with the order of the ld. CIT(A), the assessee has preferred the present appeal before this Tribunal, and through grounds seeking to grant one more opportunity to produce the relevant documents related to his claim before Ld. CIT(A) on the ground that no proper and effective opportunity of hearing was afforded and that the authorities below failed to appreciate the facts and circumstances of the case in their proper perspective and passed exparte order. 5. The ld. Departmental Representative (DR), on the other hand, supported the order of the ld. CIT(A) and prayed for dismissal of the appeal. 6. None appeared on behalf of the assessee despite the notice of hearing having been issued. We have carefully considered the grounds of appeal raised by the assessee, heard the submissions of the ld. Departmental Representative (DR), and perused the material available on record. We find that the order passed by the ld. Commissioner of Income Tax (Appeals) [CIT(A)] was made without

ITA No 2114/Chny/2026 (AY 2152-16) Richardsingh Manickaraj Vs Assessing Officer :: 3 :: affording the assessee an effective opportunity of being heard during the appellate proceedings, as the CIT(A) has not recorded the mode of service of the notices issued. It is a well-settled principle of law that the rules of natural justice require that an assessee be provided with a fair, adequate, and reasonable opportunity of being heard before an appeal is adjudicated. Since the record does not establish that a proper notice of hearing or adequate opportunity was provided to the assessee, the appellate order suffers from a violation of the principles of natural justice. Accordingly, we set aside the order of the CIT(A) and restore the matter to the file of the CIT(A) for fresh adjudication. The CIT(A) shall decide the appeal de novo after granting the assessee adequate opportunity of hearing and after considering such submissions and evidence as may be furnished by the assessee. The assessee is also directed to participate diligently in the appellate proceedings and extend full cooperation for the expeditious disposal of the appeal. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on the 06th day of July 2026

Sd/- Sd/- (प�ावती एस) (मनु कुमार िग�र) (PADMAVATHY S) (MANU KUMAR GIRI) लेखा सद)या/ACCOUNTANT MEMBER �या�यक सद)य/JUDICIAL MEMBER

ITA No 2114/Chny/2026 (AY 2152-16) Richardsingh Manickaraj Vs Assessing Officer :: 4 :: चे�नई/Chennai, *दनांक/Dated: 06th July, 2026. SNDP, Sr. PS आदेश क ��त+ल,प अ-े,षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

Digitally signed SANDE by SANDEEP KUMAR EP Date: 2026.07.08 KUMAR 09:59:47 +05'30'