THIRU VENKATESWARA AGENCY,TIRUNELVELI vs. ITO, WARD-4,, TIRUNELVELI
आयकर अपीलीय अिधकरण, ‘सी’ यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी मनु कुमार िगर, ाियक सद एवं
ी एस. आर. रघुनाथा, लेखा सद के सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2608/Chny/2025
िनधारण वष/Assessment Year: 2017-18
Thiru Venkateswara Agency,
172, Trivandrum Road,
Palayamkottai,
Tirunelveli – 627 002. v.
The ITO,
Ward-4,
Tirunelveli.
[PAN: AADFT 2919G]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ क ओर से/ Appellant by :
Shri G. Akash, Advocate
यथ क ओर से /Respondent by :
Ms. R. Anitha, Addl. CIT
सुनवाईक तार!ख/Date of Hearing
:
19.11.2025
घोषणाक तार!ख /Date of Pronouncement
:
26.11.2025
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order of the Ld.
Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 14.05.2025
for Assessment Year 2017-18. 2
Thiru Venkateswara Agency
Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 147 r.w.s. 144B of the Act on account of unexplained cash credits of Rs.27,31,347/- u/s 68 of the Act. However, the ld. CIT(A) dismissed the appeal ex-parte as the assessee has neither appeared nor filed any response to the notices issued for hearing. Aggrieved, assessee is in appeal before this Tribunal.
Before the ld. Counsel for assessee submitted that the ld. CIT(A) has only uploaded the notices on the e-portal but while issuing notices has not complied with the section 282 of the Act. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.
Though we some extent concur with the submissions of Ld.DR Ms. Anitha, Addl. CIT, JCIT however, keeping in mind the reasons given, we are of the view that the reason given by the assessee for not responding the notices of the CIT(A) a sufficient cause. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.2,000/- which shall be deposited by the assessee preferably within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services
3
Thiru Venkateswara Agency
Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for hearing the appeal 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 Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on 26th day of November, 2025 at Chennai. (एस. आर. रघुनाथा)
(S.R.RAGHUNATHA)
लेखा सद(य/ACCOUNTANT MEMBER (मनु कुमार िगर)
(MANU KUMAR GIRI)
याियक सद(य/JUDICIAL MEMBER
चे नई/Chennai,
)दनांक/Dated: 26th November, 2025. EDN, Sr. P.S
आदेश क ितिल*प अ+े*षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
िवभागीयितिनिध/DR 5. गाडफाईल/GF