TPMM AND CO.,TIRUNELVELI vs. ITO, WARD-4, TIRUNELVELI
आयकर अपीलीय अिधकरण ‘डी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
माननीय ी मनु कुमार िगर, ाियक सद एवं
माननीय एस. आर. रघुनाथा, लेखा सद के सम&
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA Nos. 2710 and 2711 Chny 2025
िनधा)रण वष) /Assessment Year: 2017-18 and 2017-18
TPMM and Co.
Tirunelveli,
138, Swamy Sannanthy
Sankarankovil, Tirunelveli,
Tamil Nadu-627 756
Vs.
ITO, Non Corporate Ward-4(5),
Tirunelveli,
Nallai City Centre, Tiruchendhru
Road,
Rahmath
Nagar,
Tirunelveli-627 011
[PAN: AABFT 8871 D]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ+ की ओर से/
Appellant/Assessee by :
Mr. Joshep Richard, Advocate,
-.थ+ की ओर से
/Respondent/Revenue by :
Mr. ARV Sreenivasan, CIT
सुनवाई की तारीख/Date of Hearing
:
16.12.2025
घोषणा की तारीख /Date of Pronouncement
:
19.12.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member):
The captioned appeals filed by the assessee are directed against orders of the Ld. Commissioner of Income Tax (Appeals)
[‘CIT(A)’ in short]/National Faceless Appeal Centre [NFAC in short]
dated
11.07.2025
(In quantum proceedings) and dated
12.01.2023 (In penalty proceedings u/s.271B) for the AY (2017-
18).
ITA No.2710 and 2711/Chny/2025
(AY 2017-18 & 2017-18)
TPMM & Co Vs ITO W-(4)
:- 2 -:
Brief facts of the case are that the Assessing Officer passed an ex-parte order dated 29.03.2022 under Section 147 r.w.s 144 r.w.s 144(B) of the Income Tax Act by making an addition of cash deposit of Rs.1,38,61,000/- on account of unexplained income under Section 69A of the Income Tax Act. 3. The Ld. CIT(E), however, observed that the assessee had neither complied with the notices issued nor filed any documentary evidences in support of its contentions. In view of the above, the learned CIT(E) passed an ex-parte order on merits and dismissed the appeals of the assessee and upheld the order of the Assessing Officer. 4. Aggrieved by the order of ld.CIT(A), the Assessee has filed these captioned appeals before this Tribunal. 3. During appellate proceedings, the Ld.CIT(E), however, observed that the assessee had neither complied with the notices issued nor filed any documentary evidences in support of its contentions. In view of the above, the ld.CIT(E) passed an ex- parte orders and dismissed the appeals of the assessee on merits. 4. Aggrieved by the order of ld.CIT(E), the Assessee has filed this captioned appeals before this Tribunal.
ITA No.2710 and 2711/Chny/2025
(AY 2017-18 & 2017-18)
TPMM & Co Vs ITO W-(4)
:- 3 -:
The Ld. Counsel for Assessee submitted that the notice of hearing issued by the ld. CIT(E) were not received by the assessee. He further prayed for last opportunity before the ld.AO to adduce the explanation and evidence to substantiate the cash deposits in the bank accounts. 6. Per contra, the Ld. DR Mr.ARV Sreenivasan, CIT has relied upon the orders of the Ld.CIT(E) and pleaded for the dismissal of the appeal on the ground that the Assessee neither appeared nor adduced relevant evidence/documents with regard to the addition sustained by the CIT (A). 7. We have heard the rival submissions and gone through the orders of the ld.CIT(A) and AO. We are of the considered opinion that in the interest of justice, the Assessee should be given last opportunity to appear and file the relevant evidence/documents to substantiate the addition of cash deposit before the AO in denovo assessment proceedings. Accordingly, the impugned orders are set aside and the appeals are restored back to the file of AO for hearing on merits subject to consolidated cost of Rs.10,000/- (Rupees Ten thousand) which shall be deposited preferably by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court
ITA No.2710 and 2711/Chny/2025
(AY 2017-18 & 2017-18)
TPMM & Co Vs ITO W-(4)
:- 4 -:
of Madras. The proof of the same will be furnished by the Assessee before AO whose shall proceed for hearing the aforesaid denovo assessment on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which AO shall be at liberty to proceed with the aforesaid denovo assessment on merits as per law. Penalty levied u/s.271B also be looked into afresh by the AO.
8. In the result, appeals filed by the assessee are allowed for statistical purpose.
Order pronounced on 19th day of December, 2025 at Chennai. (एस. आर. रघुनाथा)
(S.R. Raghunatha)
लेखा सदय /Accountant Member
(मनु कुमार िगर)
(Manu Kumar Giri)
ाियक सद / Judicial Member
चेनई/Chennai, दनांक/Dated: 19 December, 2025. SNDP/- Sr. PS
आदेश क तलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai /Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF