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Facts
The assessee proprietor of M/s.Murugan Travels filed his return for AY 2013-14, which was later revised. The AO completed assessment proceedings by adding a significant amount as unexplained cash deposits. The assessee appealed to the CIT(A).
Held
The Tribunal noted that the CIT(A) had erred by dismissing the appeal based on a previously dismissed Tribunal order, ignoring a later binding order. The Tribunal decided to give the assessee one more opportunity.
Key Issues
Whether the CIT(A) erred in dismissing the appeal based on an incorrect Tribunal order, ignoring a subsequent binding order, and whether the assessee should be granted another opportunity to present their case.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
आदेश / O R D E R
PER S.R.RAGHUNATHA, AM:
This appeal of the assessee is filed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, (in short “ld.CIT(A)”) for the assessment year 2013-14, vide order dated 17.06.2025.
:-2-: ITA 2407/Chny/2025
Brief facts of the case are that the assessee is a proprietor of M/s.Murugan Travels and had filed his return of income on 24.06.2014 for A.Y.2013-14 admitting a total income of Rs.2,18,534/- and the same was revised at Rs.5,62,088/-. Against the said return of income, the AO was completed the assessment proceedings u/s.143(3) of the Act dated 30.03.2016 after making addition of Rs.65,37,293/- treating the sum cash deposited into his savings bank account maintained with IDBI Bank, Thiruvallur Branch as unexplained cash deposits.
Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the ld.CIT(A). During the proceedings, the assessee had wrongly uploaded the Tribunal’s earlier order dated 26.02.2019 (which was dismissed) at the time of filing the response instead of latest order dated 30.08.2019 which was remitted to back to the file of the ld.CIT(A). Therefore, the ld.CIT(A) passed an order dated 17.06.2025 based on a Tribunal order which was dismissed the assessee’s appeal and appeal of the assessee was “rejected” as infructuous.
At the outset, we observed that the assessee had wrongly uploaded the Tribunal’s earlier order at the time of filing the response instead of latest order which was remitted back to the files of the ld.CIT(A) for fresh adjudication and the ld.CIT(A) rejected the appeal based on the Tribunal’s order dated 26.02.2019.
Further, the ld.AR of the assessee submitted that the ld.CIT(A) has ignored the binding Tribunal order dated 30.08.2019, which was very much part of the case record and his notice dated 20.11.2024 and the ld.CIT(A) has erred in dismissing
:-3-: ITA 2407/Chny/2025 the appeal without considering the written submission filed by the assessee on 04.03.2025. It was prayed in the interest of justice and equity; the issue may be restored to the files of the ld.CIT(A) as a last opportunity for proper representation of his case.
Per contra, the Ld.DR submitted that adequate opportunities were provided from the office of the ld.CIT(A) and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.
We have heard the rival parties and perused the material available on record and gone through the order of the ld.CIT(A). We note that the ld.CIT(A) has passed an order by considering the Tribunal’s earlier order dated 26.02.2019 due to wrongly uploaded by the assessee during the first appellate proceedings.
Since, the ld.AR has assured the bench that the assessee will participate in the appellate proceedings given an opportunity again, in the interest of justice as the Tribunal has already remitted the case back to the files of ld.CIT(A) in its latest order dated 30.08.2019 vide for the A.Y.2013-14, we are of the considered view that the assessee needs to be given one more opportunity to prosecute the appeal on merits.
Therefore, in the present facts and circumstances of the case and to meet the ends of justice, we are deeming it fit to provide one more opportunity to the assessee and hence we set aside the order of the ld.CIT(A) and remit the matter back to the file to ld.CIT(A) to adjudicate the matter afresh in accordance to law,
:-4-: ITA 2407/Chny/2025 after providing reasonable opportunity to the assessee. Needless to say, assessee to be diligent and file written submissions and relevant documents if advised so.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the court on 19th November, 2025 at Chennai.