BALAMURUGAN ANNIYAMMAL,KANCHIPURAM vs. ITO, WARD-1,, KANCHIPURAM
Facts
The assessee, an individual, did not file their return of income. The Assessing Officer (AO) reopened the assessment under Section 148 after noticing substantial financial transactions and made an addition of Rs. 60,37,505/-. The assessee's appeal to the CIT(A) was dismissed ex-parte as they did not appear.
Held
The Tribunal acknowledged that the assessee is from a rural area, lacks technical knowledge, and was dependent on counsel who did not handle the case properly. Considering these circumstances, the Tribunal decided to give the assessee one more opportunity.
Key Issues
Whether the ex-parte dismissal by CIT(A) was justified, and whether the assessee should be given another opportunity to present their case.
Sections Cited
148, 148A(d), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S
आदेश / O R D E R
PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 06.10.2025 for Assessment Year (AY) 2020-21.
The assessee is an individual and did not file the return of income. The assessing officer (AO) reopened the assessment for the reason that during the year under consideration the assessee has entered into substantial financial transactions. The AO reopened the assessment under section 148 after passing
ITA No.3645/Chny/2025 Balamurugan Anniyammal :- 2 -:
order under section 148A(d) of the act. The assessee filed the return of income in response to notice under section 148. However since the assessee could not properly substantiate the source for cash deposit made the AO made an addition to the tune of Rs.60,37,505/- by estimating a profit of 8% on the turnover reported as per the GST return. Aggrieved, the assessee filed further appeal before the CIT(A). The assessee did not respond to the notices issued, the CIT(A) dismissed the appeal ex-parte . The assessee is in appeal before the tribunal against the order of the CIT(A).
We heard the parties and perused the material on record. The Ld. AR submitted that the assessee is from a rural area and does not have any technical knowledge to access computers. The Ld. AR further submitted that the assessee therefore is completely dependent on counsel with regard to income tax matters who did not handle assessee's case properly. Accordingly the Ld. AR submitted that the assessee did not appear before the AO as well as CIT(A). The Ld. AR accordingly, prayed that the assessee be given one more opportunity be given to represent the case properly before the lower authorities. Considering the facts and circumstances unique to the assessee's case, we are inclined to give one more opportunity to the assessee by remitting the appeal back to the CIT(A). The CIT(A) is directed to consider the impugned issue on merits afresh by calling for necessary details and decide the case in accordance with law. The assessee is directed to file the relevant documents in support of the impugned additions made by the AO and cooperate with appellate proceedings without seeking unnecessary adjournments. It is ordered accordingly.
ITA No.3645/Chny/2025 Balamurugan Anniyammal :- 3 -:
Since we have remitted the appeal back to the CIT(A) for fresh consideration the legal contentions raised by the assessee have become academic and left open accordingly.
In result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 25th day of February, 2026 at Chennai.
Sd/- Sd/- (एबी टी. वक�) (पदमावती यस) (ABY. T. Varkey) (Padmavathy.S) �याियक सद�य �याियक सद�य / Judicial Member �याियक �याियक सद�य सद�य लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�नई/Chennai, �दनांक/Dated: 25th February, 2026. EDN, Sr. P.S आदेश क� �ितिल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF
