GOVINDARAJ KRISHNAMOORTHY,COIMBATORE vs. ITO, NCW-4(4), COIMBATORE

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ITA 1533/CHNY/2025Status: DisposedITAT Chennai27 October 2025AY 2018-19Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not properly grant an opportunity of hearing and the order was cryptic. Therefore, the Tribunal set aside the appeal to the CIT(A) for de novo adjudication after providing a proper opportunity of hearing.

What were the facts?

The Assessing Officer passed an assessment order making additions and imposed a penalty under Section 271D. The assessee appealed to the CIT(A), but did not appear. The CIT(A) dismissed the appeal and upheld the penalty. The assessee is now in appeal before the Tribunal.

What were the issues?

Whether the CIT(A) properly granted an opportunity of hearing to the assessee, and whether the order passed by the CIT(A) was cryptic.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

For Respondent: Mr. Krishna Murthy AT, JCIT
Hearing: 22.10.2025Pronounced: 27.10.2025

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

1.

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)/(NFAC), Delhi [CIT(A)] dated 30.03.2025 for Assessment Year 2018-19.

2.

Brief facts of the case are that the AO passed assessment order u/s.147 r.w.s.144 r.w.s.144B of the Act on 08.03.2024 making addition.

The AO imposed penalty order u/s 271D of the Act. Aggrieved by the penalty, the assessee filed appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee didn’t appear, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of AO levying penalty. Hence, assessee is further in appeal before us.

3.

Before us also, no one appeared before us despite service of notice of hearing. The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the penalty before the ld. CIT(A).

4.

We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We find that while adjudicating the matter the ld. CIT(A) has not properly granted opportunity of hearing to the assessee. Order of the CIT(A) is also criptic.

Hence, in the interest of justice, we grant one more opportunity to the assessee to file the evidence/documents before the CIT(A). Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for de novo adjudication of appeal. The Ld.CIT(A) who shall proceed for de novo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which, (AY 2018-19) Govindaraj Krishnamoorthy the Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. All legal issues are kept open.

5.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced on the 27th day of October, 2025, in Chennai.

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