KAMATCHIAPPAN ARIVANANTHAN,CUMBUM vs. ITO, WARD-1,, THENI

The assessee is an individual and did not file the return of income. The A.O received information with regard to the various financial transactions undertaken by the assessee during the year under consideration. Since the

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee is a commission agent and the various financial transactions in his bank account do not pertain to the assessee. The assessee being a small time player is not aware of the online income tax proceedings and completely relied on his counsel for handling the tax matters. The Ld. AR further submitted that the counsel of the assessee did not provide proper professional support and therefore the assessee could not represent the case properly before the lower authorities. The ld. AR accordingly prayed for one more opportunity with an undertaking that the case would be properly represented. 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 to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the AO with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with assessment proceedings. It is ordered accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 19th day of June, 2026 at Chennai.