RAMASAMY ANANDAKANNAN,CHENNAI vs. ACIT, NCW-9(1), CHENNAI

The brief facts of the case are that the A.O has passed an ex- parte order u/s. 144 of the Income-tax Act, 1961 (hereinafter “the Act”) dated 13.12.2019, making an addition u/s. 69 of the Act on account of cash deposits of SBNs during demonetization period. Aggrieved by this, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A) observed that the assessee had failed to respond to the notices issued by the Ld. CIT(A), and therefore, the Ld. CIT(A) dismissed the appeal of the assessee in limine.

The Ld. Counsel for the assessee prayed for setting aside the order of the Assessing Officer for re-adjudication, since the case was not prosecuted before the Assessing Officer and the same has been confirmed by the Ld. CIT(A) without any discussion.

Per contra, the Ld. DR relied on the orders of the lower authorities and prayed for confirming the impugned order.

We have heard both the parties and gone through the order of the lower authorities below. It is noted that the AO and that of the Ld.

CIT(A) have passed the orders without giving proper opportunity to the assessee. Therefore, to meet the ends of justice by providing one more opportunity to the assessee, we remit the matter back to the file of the AO for denovo adjudication. We also direct the assessee to appear before the AO and at liberty to submit the relevant details before the AO for adjudication of the case.

In the result, appeal filed by the assessee is allowed for statistical purposes.