YUVARANI,COIMBATORE vs. INCOME-TAX OFFICER, NON-CORP WARD 4(2), COIMBATORE

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ITA 1927/CHNY/2026Status: DisposedITAT Chennai30 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's failure to represent her case before the CIT(A) and, considering the request for another opportunity, decided to remand the matter back to the CIT(A) for fresh consideration.

What were the facts?

The Assessing Officer made an addition on account of unexplained money under Section 69A. The assessee failed to appear before the CIT(A) in the first appellate proceedings, leading to the confirmation of the AO's order.

What were the issues?

Whether the assessee should be granted another opportunity to present her case before the CIT(A) after failing to appear in the first appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 15.06.2026Pronounced: 30.06.2026

आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1927/Chny/2026 िनधा�रण वष�/Assessment Year: 2017-18 Yuvarani, Vs. The ITO, F-805, Sree Daksha Saharsh Non-Corp WARD 4(2), Apartment, Thiruvalluvar Nagar, Coimbatore. Vadavalli, Combatore Tamil Nadu-641046. [PAN: ADNPY3986B] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. N. Subramanian, ITP ��थ� की ओर से/Respondent by : Mr. S. Manoj Prakash, JCIT सुनवाई की तारीख/ Date of hearing : 15.06.2026 घोषणा की तारीख /Date of Pronouncement : 30.06.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 09.02.2026 passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi for the assessment year 2017-18.

2.

At the outset, it is noted that the AO determined the total income of the assessee at ₹32,33,270/- as against the returned income of ₹6,38,770/-, inter alia, making an addition on account of unexplained money under Section 69A of the Income Tax Act, 1961 (for short, the

2 I.T.A. No.1927/Chny/26

Act), vide its order dated 26.12.2019, against which an appeal was preferred before the ld. CIT(A). It is noted that the ld. CIT(A) confirmed the order of the AO for non-compliance with the notices issued in the first appellate proceedings, which is evident from para No. 6 of the impugned order.

3.

Ld. AR Mr. N. Subramanian, ITP, admitted that there was no representation on behalf of the assessee before the ld. CIT(A) and sought one more opportunity in view of the addition made by the AO under Section 69A of the Act. Ld. AR undertook that the assessee shall represent her case before the ld. CIT(A) without fail.

4.

Ld. DR Mr. S. Manoj Prakash, JCIT, reported no objection.

5.

Having heard both the parties, we note that admittedly there was no representation whatsoever on behalf of the assessee before the AO in the assessment proceedings, which is evident from para No. 6 of the assessment order. Further, as rightly pointed out by the ld. AR and on a perusal of the impugned order, it is noted that there was no assistance at all in the first appellate proceedings and, in view of the request of the ld. AR and there being no objection from the ld. DR, we deem it proper to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The assessee shall represent her case before the ld. CIT(A) without fail

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and is at liberty to file evidence, if any, in support of her claim. Thus, the order of the ld. CIT(A) is set aside and the grounds raised by the assessee are allowed for statistical purposes.

6.

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

Order pronounced on 30th June, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 30.06.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

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