THIRU VENKATESWARA AGENCY,TIRUNELVELI vs. ITO, WARD-4,, TIRUNELVELI

Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 14.05.2025 for Assessment Year 2017-18.

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.

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 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.