SAMPATH KUMAR JAYALAKSHMI,CHENNAI vs. ITO, NCW-1(2), CHENNAI
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.498/Chny/2025
(िनधारण वष / Assessment Year: 2015-16)
Smt. Sampath Kumar Jayalakshmi,
37/47, Nachiyappan Street,
Mylapore, Chennai-600 004. Vs
The Income Tax Officer,
Non-Corporate Ward-1(2),
Chennai.
PAN : AOCPJ-9683-G
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथकओरसे/ Appellant by :
Mr. G.Gopalan, JCIT(Retired)
यथकओरसे/Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकतारीख/Date of hearing
:
22.04.2025
घोषणाकतारीख /Date of Pronouncement
:
23.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against the order of the Ld. Ld. Commissioner of Income Tax
(Appeals)(NFAC) Delhi [CIT(A)] dated 16.01.2025 for Assessment
Year 2015-16. 2. Brief facts are that the AO in the assessment order disbelieved source of part sale consideration furnished by the assessee amounting to Rs.10,50,000/- as unexplained. Similarly, AO disbelieved loan received by the assessee from relatives amounting to Rs.10,55,000/-. Therefore, AO made addition of Rs.21,05,000/- u/s.69 of the Act.
3. Aggrieved, assessee challenged the assessment order passed u/s.147 of the Act before the CIT(A). The assessee failed to make any representation before the CIT(A), despite providing various opportunities by the CIT(A). Therefore, the CIT(A) upheld order of the AO.
2
4. Aggrieved by the order of CIT(A), assessee is in further appeal before us. Before us, the assessee himself appeared and filed an affidavit dated 26.03.2025 explaining particulars of cheques and transactions documents which are relating to additions.
5. Per contra, the Ld.DR relied upon orders of the lower authorities.
6. We have heard rival submissions and perused records. Before us, learned counsel for the assessee filed an affidavit dated
26.03.2025 as mentioned supra, and pleaded for one more opportunity to represent the matter before the AO. Therefore, in the interest of justice, we remit this matter back to the file of the AO to verify documents/evidences as narrated in the affidavit. The ld. AO is directed to proceed as per law after affording proper opportunity to the assessee.
7. In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 23rd 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: 23.04.2025
DS
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.