S. KUMARAGURUBARAN,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-1, TRICHY

These five appeals filed by the assessee are directed two separate but identical orders against the order of the ld. Commissioner of Income Tax (Appeals)-19, Chennai dated 03.08.2022 relevant to the assessment years 2012-13 and 2015-16 as well as common order dated 03.08.2022 for the assessment years 2016-17, 2017-18 and 2018-19.

When these appeals were taken up for hearing, the ld. Counsel for the assessee has submitted that the assessee could not appear before the Assessing Officer to substantiate his case due to the circumstances beyond his control. It was further submission that before the ld. CIT(A), the assessee has filed the details and the ld. CIT(A) granted partial relief without considering the case of the assessee in right prospective. Thus, the ld. Counsel prayed for one more opportunity may be given to the assessee to substantiate his case before the Assessing Officer.

On the other hand, the ld. DR relied upon the orders of authorities below.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The Assessing Officer has concluded the assessment order under section 144 r.w.s. 153C of the Income Tax Act, 1961 [“Act” in short] and additions were made. On appeal before the ld. CIT(A), though some relief was granted, however, the ld.CIT(A) confirmed certain additions on the ground that sources is not explained. By considering the entire facts and circumstances of the case, we are of the considered opinion that one more opportunity should be given to the assessee to substantiate his case before the Assessing Officer in the interest of natural justice. Accordingly, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the Assessing Officer to decide the issue afresh in accordance with law after considering necessary details as may be filed by the assessee. We also direct the assessee to file all the details before the Assessing Officer for his consideration.

In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 28th October, 2022 at Chennai.