NARAYANAN REVATHI,CHENNAI vs. ITO, NCW-6(1), CHENNAI
आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI
श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष
BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 1665/Chny/2025
धनिाारण वर्ा / Assessment Year: 2019-20
Narayanan Revathi,
31/2, Block-1, Kodungaiyuur,
Second Main Road,
Kannadasan Nagar,
Chennai – 600 118. vs.
Income Tax Officer
Non Corporate Ward – 6(1).
Chennai.
[PAN: AIGPR- 0538-J]
(अपीलाथी/Appellant)
(प्रत्यथी/Respondent)
अपीलाथी की ओर से/Appellant by : Shri. A. Suraj Nahar, CA.
प्रत्यथी की ओर से/Respondent by : Shri. N. Rajakumar, Addl. CIT.
सुनवाई की तारीख/Date of Hearing
: 26.08.2025
घोर्णा की तारीख/Date of Pronouncement
: 02.09.2025
आदेश /O R D E R
PER S. R. RAGHUNATHA, AM :
This appeal by the assessee is filed against the order of the learned
Commissioner of Income Tax (Appeal), NFAC, Delhi, (in short Ld. CIT(A)) for the assessment year 2019-20, vide order dated 12.03.2025. 2. At the outset, we find that there is a delay of 6 days in appeal filed by the assessee, for which the assessee has filed affidavit stating the reasons for delay, wherein, it is submitted that the assessee was to travel to her native place in the last week of May 2025 to attend the marriage of her close family member. After considering the Affidavit filed by the assessee and also hearing both the parties,
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we find that there is a reasonable cause for the assessee in not filing appeal on or before the due date prescribed under the law and thus, in the interests of justice, we condone delay in filing of appeal and admit the appeal filed by the assessee for adjudication.
Brief facts of the case are that the assessee is an individual and had not filed her return of income for the AY 2019-20. As per the information available with the department, the assessee was a non-filer and had entered into a transfer of immovable property for Rs.36,00,000/- during the A.Y.2019-20. The assessee had failed to declare the said transactions, the notice u/s.148 was issued and the case has been re-opened u/s.147 of the Act. The assessee filed her return of income u/s.148 of the Act on 23.11.2023 by declaring income of Rs.5,30,000/- and submitted that the transactions of immovable property has been made by her as a power of attorney holder of Mrs. Balkina Bevi. M who owns a property. Since, the assessee had not submitted any details in connection with the payment made to original owner with supporting evidence of bank details or mode of payments, the AO considered the amount of Rs.36.00 lakhs as income of the assessee from other sources and concluded the assessment u/s.147 r.w.s 144 of the Act dated 02.02.2024. 4. Aggrieved by the order of the AO, the assessee preferred an appeal before the ld.CIT(A), NFAC on 06.03.2024. 5. At the outset, we observed that ld.CIT(A) has provided three opportunities for the assessee from 17.02.2025 to 05.03.2025 to appear for hearings as detailed in Para 5.1 of the ld.CIT(A) order to support the appeal of the assessee. However, the assessee chose to be silent and did not respond
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to any of the notices and hence, the ld.CIT(A), NFAC dismissed the assessee’s appeal as deficient by confirming the order of the AO by passing an order dated
12.03.2025. The ld.AR submitted that the assessee had not regularly checked the income tax portal and his email and hence he was not aware of the notices issued by the ld.CIT(A) and hence he could not appear before the ld.CIT(A). In view of the above, the ld.AR prayed for one more opportunity before the ld.CIT(A), since the exparte order has been passed by the ld.CIT(A). Further, ld.AR assured the bench that the ld.AR will represent on behalf of the assessee before the ld.CIT(A) to complete the assessment proceedings effectively.
Per contra, the ld.DR submitted that both the Assessing Officer and the ld.CIT(A) provided sufficient opportunity to appear before them. However, the assessee has been negligent in responding to the statutory notices and hence, prayed for confirming the order of the ld.CIT(A).
We have heard the rival parties and perused the material available on record and gone through the orders of the lower authorities. We note that the AO has passed an order by making an addition of Rs.36.00 lakhs u/s.56(2)(ix) of the Act and the same has been dismissed by the ld.CIT(A)-NFAC due to non- participation of the assessee before the first appellate authority.
In view of the above and to meet the ends of justice we set aside the order of ld.CIT(A) and remit the matter back to the file of ld.CIT(A) and direct the ld.CIT(A) to denovo adjudicate the appeal on merits in accordance with law, after providing reasonable opportunity to the assessee. Needless to say, the assessee to be diligent and file written submissions and relevant documents if advised so.
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In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the court on 02nd September, 2025 at Chennai. (एस एस विश्वनेत्र रवि)
(S.S. VISWANETHRA RAVI)
न्याविक सदस्य/Judicial Member
(एस. आर. रघुनाथा)
(S. R. RAGHUNATHA)
लेखा सदस्य/Accountant Member
चेन्नई/Chennai,
धदनांक/Dated, the 02nd September, 2025
आदेश की प्रधतधलधप अग्रेधर्त/Copy to:
अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3.आयकर आयुक्त/CIT– Chennai/Coimbatore/Madurai/Salem 4. धवभागीय प्रधतधनधि/DR 5. गार्ा फाईल/GF