CHITHRA,THENI vs. ITO, WARD-1,, THEN

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ITA 2580/CHNY/2024Status: DisposedITAT Chennai02 January 2025AY 2018-19Bench: HON’BLE SHRI S.S. VISWANETHRA RAVI (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, granted the assessee another opportunity of hearing. The impugned order was set aside, and the assessment was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's appeal for AY 2018-19 arose from an order confirming an addition of Rs. 57.80 Lacs as unexplained cash deposits. The assessee failed to attend the first appellate proceedings, leading to the assessment being confirmed.

What were the issues?

Whether the assessee should be granted another opportunity of hearing after failing to attend the first appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI S.S. VISWANETHRA RAVI, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा)रण वष) / Assessment Year: 2018-19) Ms. Chithra ITO बनाम #9/162/8 Jeyan Nagar,Near Sivan Ward-1 / Vs. Temple, Theni S.O Theni -625 531. Theni. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BBKPC-9948-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri Y. Sridhar (FCA)- Ld.AR � थ�कीओरसे/Respondent by : Shri R. Raghupathy (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 02-01-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-08- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 144 rws 144B of the Act on 01-03-2023. The sole grievance of the assessee is against confirmation of addition of Rs.57.80 Lacs as unexplained cash deposits in the bank accounts. Upon perusal of para-5.1 of impugned order, it could be seen that the assessee has failed to attend first appellate proceedings and accordingly, the assessment has been confirmed. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing which has been opposed by revenue.

2.

Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 2nd January, 2025

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