YESHWANTH KUMAR,HOSUR vs. ITO, WARD-2,, HOSUR
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी एस
.
आर
.
रघुनाथा, लेखा सद के सम&
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.533/Chny/2025
(िनधारण वष / Assessment Year: 2020-21)
Shri Yeswanth Kumar,
#2/385, Vaniyar Street, Shoola Giri,
Hosur-635 117. Vs
The Income Tax Officer,
Ward-2
Hosur.
PAN : APWPY-3873-J
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथकओरसे/ Appellant by :
Mr. Anandd Babunath, F.C.A.
यथकओरसे/Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकतारीख/Date of hearing
:
24.04.2025
घोषणाकतारीख /Date of Pronouncement
:
25.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against order of the Ld. Ld. Commissioner of Income Tax (Appeals) (NFAC)
Delhi [CIT(A)] dated 17.02.2025 for Assessment Year 2020-21. 2. Brief facts are as follows:-
The assessee is an individual filed his return of income for AY
2020-21 on 31.03.2021 declaring total income of Rs.7,430/- . The case was selected for complete scrutiny through CASS. During the course of assessment proceedings, the AO noted that in the previous years the assessee has declared large increase in agricultural income. Therefore, the AO issued several notices / show-cause notices to the assessee in order to verify substantial increase in 2
agricultural income of the assessee. But, the assessee failed to respond to the same. Hence, the AO completed the assessment and made addition of Rs.97,37,913/- on best judgement basis on account of agricultural income.
3. Assessee further challenged the order of assessment passed u/s. 143(3) r.w.s 144B of the Act before the ld.CIT(A) who dismissed the appeal of the assessee and confirmed the order of the AO.
Aggrieved, assessee is in further appeal before us.
Before us, the ld. Counsel for assessee submitted that the CIT(A) has sent notices to the assessee through e-mail. He further submitted that assessee being not well versed in computer literate, the assessee could not prosecute the appeal before the ld. CIT(A). Therefore, he prayed that the assessee may be provided an adequate and proper representation time to file evidence and documents, if any, to substantiate his case before the CIT(A). The ld.DR stated that the assessee is habitual defaulter in appearing before the appellate authority hence no lenient view is to be taken in the case and prayed for dismissal of the appeal. 5. Though, we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also find that 3 assessee has not represented before the ld.CIT(A) despite notices for the reasons stated above. Accordingly, in the interest of justice, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo adjudication, after affording proper opportunity of hearing to the assessee, subject to cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of the order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the cost deposit will be furnished by the Assessee before CIT(A). The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which AO shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute the case diligently. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25th April, 2025 (एस
.
आर
.
रघुनाथा)
( मनु कुमार िगर )
( S.R.Raghunatha )
( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member
चेई/Chennai,
दनांक/Date: 25.04.2025
DS
4
आदेश क ितिलिप अेिषत/Copy to:
1.Appellant
2.Respondent
3. आयकर आयु/CIT Chennai/Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.