VIVE SUDHAKAR,CHENNAI vs. ACIT, CHENNAI

These appeals filed by the assessee are against the separate orders of the learned Commissioner of Income Tax (Appeals)-18, Chennai in .ITA No.499, 516, 517, 498 & 497/15-16 all dated 21.10.2019 for the Assessment Years 1997-98, 1998-99, 1999-2000, 2005-2006 & 2006-2007.

On the other hand, the learned Departmental Representative has not raised any objection.

We have heard both the sides and had gone through the entire affidavit filed by the Assessee and we are of the opinion that there is sufficient cause to condone the delay. Accordingly, the delay is condoned.

So far as the merits of the case is concerned in the appeal, the Assessing Officer has completed the assessment u/s.144 r.w.s. 147 of the Income Tax Act, 1961 dated 27.03.2002 for the assessment year 1997- 1998.

The Assessing Officer has made an addition on account of the unexplained credits, unexplained drawings for the reason that the Assessee has not filed relevant details. The learned Commissioner of Income Tax (Appeals) has confirmed the order of the Assessing Officer. ,241,242,243&244/Chny/2020 :- 3 -: 7. When these appeals were taken up for hearing, the learned Counsel for the Assessee stated that all the details are available with him and that he may be permitted to file the same before the Assessing Officer to substantiate his case.

On the other hand, the learned Departmental Representative has strongly supported the order passed by the lower authorities.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.

In this case, the assessment has been completed u/s.144 r.w.s.147 of the Income Tax Act, 1961. The Assessing Officer has made two additions on the ground that no details are filed by the Assessee. The learned Commissioner of Income Tax (Appeals) has confirmed the order of the Assessing Officer. Now, the Assessee has submitted that he is ready to file all the details before the Assessing Officer to substantiate his case.

In the interest of justice and by following the principles of natural justice, we are of the opinion that one more opportunity should be given to the Assessee to substantiate his case before the Assessing Officer. In view of the above, we set aside the order of the learned Commissioner of Income Tax (Appeals)-18, Chennai and remit back the issue to the file of the Assessing Officer to adjudicate all the appeals de novo in accordance with law. ,241,242,243&244/Chny/2020 :- 4 -:

As the facts in all these appeals are similar and the additions made by the Assessing Officer are also similar, therefore the order of the learned Commissioner of Income Tax (Appeals)-18 in all these appeals are set aside and remitted back to the learned Commissioner of Income Tax (Appeals) de novo. We also direct the Assessee to file all the details without fail when the date is given for hearing by the Assessing Officer, Thus, the appeals filed by the Assessee are allowed for statistical purpose.

In the result, the appeals of the Assessee in 241, 242, 243 & 244/Chny/2020 are allowed for statistical purpose.