PERIAPOTHU MARAPPAGOUNDER THANGAVEL,COIMBATORE vs. ITO, NCW-10(1), CHENNAI

This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.12.2024 and pertains to assessment year 2016-17.

At the outset, we find that there is a delay of 3 days in appeal filed by the assessee, for which the assessee has filed affidavit stating the reasons for delay. After considering the Affidavit filed by the assessee and also hearing

The brief facts of the case are that the assessee is an agriculturist and having lands about 20 acres at Parapodium and Odayakulam Village of anamali Taluk in Coimbatore. The assessee had not filed his return of income for the A.Y. 2016-17. As per the Insight portal, the AO found that the assessee had purchased an immovable property for Rs.1,21,86,100/- on 01.06.2015 and has made cash deposit of Rs.50,80,000/- during the A.Y. 2016-17 in his bank account. Since, the assessee had not filed the return of income, the AO issued notice u/s.148 of the Act by reopening the assessment. The case was selected for scrutiny and statutory notices were sent by the AO. The assessee did not participate in assessment proceedings and hence the AO passed an order U/s.144 r.w.s. 147 of the Act dated 13.03.2024 by determining total income of Rs.2,48,10,920/-. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi.

At the outset, we observed that the Ld.CIT(A) has provided four opportunities to the assessee to appear for hearings as detailed in paragraph 6.1 of the CIT(A) order to support the grounds of appeal of the assessee. However, the assessee chose to be silent and did not respond to any of the notices and hence, the ld. CIT(A) confirmed the order of Assessing Officer with available details by passing an order dated 26.12.2024. The Ld.AR for :-3-: ITA. No:668/Chny/2025 the assessee submitted that the assessee has failed to take note of hearing notices sent through e-mail, resulting in non-cooperation of assessee during the appellate proceedings as well as assessment proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of his case. Further, ld.AR assured the bench that the ld.AR will represent on behalf of the assessee before the Assessing Officer to complete the assessment proceedings effectively.

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 Assessing Officer has passed an exparte order by considering the information available with the department and the same has been dismissed by the ld.CIT(A), 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 Assessing Officer and direct the AO to denovo frame the assessment order in accordance to 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.