DHANAPAL SETTU,TIRUVANNAMALAI vs. ITO, WARD-1,, TIRUVANNAMALAI
आयकर अपीलीय अिधकरण, ‘डी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
ी यस यस िव ने रिव, ाियक सद एवं ी जगदीश, लेखा सद के सम(
BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.607/Chny/2025
िनधा9रण वष9 /Assessment Year: 2015-16
Dhanapal Settu,
11/90C, Velukanandal and Post,
Tiruvannamalai – 604 407. [PAN: FPJPS 7189D]
Vs.
The Income Tax Officer,
Ward-1,
Tiruvannamalai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथF की ओर से/ Appellant by :
Shri M.Karunakaran, Advocate
HIथF की ओर से /Respondent by :
Shri M.P.Guruprasad, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
23.04.2025
घोषणा की तारीख /Date of Pronouncement
:
08.05.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2015-16 arises out of the order of Learned Commissioner of Income Tax, Appeal (NFAC), Delhi [hereinafter “CIT(A)”] dated 17.01.2025 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s 144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 15.02.2024. :- 2 -:
The A.O has reopened the assessment on the ground that there was a cash deposit of Rs. 52,00,000/- in the bank account and made addition of Rs.26,00,000/- u/s. 69A of the Act in the assessment order passed after concluding that only Rs.26,00,000/- represented unexplained cash. On appeal before the Ld. CIT(A), the assessee has raised ground No.2, challenging the validity of the reopening of assessment that the notice u/s. 148 of the Act was issued on 02.04.2022 for the A.Y 2015-16, which was beyond three years from the end of the relevant assessment year and since, the alleged escaped income was below Rs. 50 lakhs, the reopening was invalid under the provisions of Section 147 r.w.s 149(1) of the Act.
The Ld. Authorized Representative (A.R) of the assessee has argued that the Ld. CIT(A) had not adjudicated the above ground and confirmed the addition made by the A.O.
On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. We note that ground No.2 raised before the Ld. CIT(A) was as under: :- 3 -:
“2. The appellant submits that the assessment was re-opened by issue of notice u/s. 148 on 02.04.2022 for the assessment year
2015-16 after expiry of the three years from the end of the assessment year even though the alleged escaped income was below Rs. 50 lakhs which is invalid and against the provisions of section 147 r.w.s 149(1) of the Act.”
It is evident from the appeal order passed by Ld CIT(A) that the above ground was not adjudicated by the Ld. CIT(A). Therefore, we restore the matter back to the file of Ld CIT(A) to adjudicate the ground No.2 raised in appeal. The Ld. CIT(A) shall pass a reasoned order after providing due opportunity of hearing to the assessee, in accordance with law. We also direct the assessee to cooperate with the proceedings and appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 08th May, 2025. (यस यस िव ने रिव) (SS Viswanethra Ravi) याियक याियक याियक याियक सदय सदय सदय सदय / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सदय सदय सदय सदय /Accountant Member चेनई/Chennai, दनांक/Dated: 08th May, 2025. EDN/- :- 4 -:
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF