SURENDRANATH CHITTIBABU,CHENNAI vs. DCIT, NON CORP CIRCLE 17(1) CHENNAI, CHENNAI

Briefly, the facts of the case are that the appellant is an Individual deriving income under head “Salaries”. The appellant had not filed the Return of Income under the provisions of section 139(1) of the Income Tax Act, 1961 for the Assessment Year 2020-21. Based on the information that the appellant was in receipt of salary income from Havells India Ltd and payment was made to the credit card issued by HDFC Bank Ltd and earned interest income from HDFC Bank. The Juri ictional Assessing Officer formed an opinion that income got escaped assessment from tax, accordingly, a notice u/s.148 of the Act was issued on 31.03.2024 after duly complying with the procedure laid down u/s.148A of the Act. In the circumstances, the e-Assessment Unit of the Department (hereinafter called ‘AO’) had proceeded with framing best judgement assessment order vide order dated 04.02.2025 passed u/s.147 r.w.s 144 read with section 144B of the Act at a total income of Rs.55,02,928/-. While doing so, the Assessing Officer made addition under head “Salary Income” of Rs.55,02,928/- and also made an addition of interest income of Rs.81,018/- on payment to credit card of R.s10,81,840/- as unexplained expenditure.

Being aggrieved by the above assessment order, the appellant preferred an appeal before ld.CIT(A), who vide impugned order dismissed the appeal for non- prosecution.

Being aggrieved by the order of ld.CIT(A), the appellant is in appeal before us in the present appeal. It is submitted before us that the appellant could not respond to the notices issued by the ld.CIT(A) for the reason that he changed Employment, therefore, he prayed that the matter may be remitted back to the file of ld.CIT(A) for denovo adjudication on merits in accordance with law.

On the other hand, learned Sr.DR has no serious objection.

We order accordingly, with a direction to the ld.CIT(A) to dispose of the appeal on merits in accordance with law after affording an opportunity of being heard to the appellant.

In the result, appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in the open Court on 29th June, 2026. (SS VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai; िदनांक / Dated : 29th June, 2026 SGR, Sr.PS

GANGADHARA RAO SALEELA Date: 2026.07.01 17:46:26 +05'30'