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Income Tax Appellate Tribunal, ‘B’ BENCH : CHENNAI
Before: SHRI INTURI RAMA RAO & SHRI DUVVURU RL REDDY]
आदेश / O R D E R PER BENCH
These are appeals filed by different assessees directed against the different orders of the learned Commissioner of Income Tax (Appeals), Salem (hereinafter called as ‘CIT(A)’) dated 06.02.2019.
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Since, the identical facts and issues are involved in these 2. appeals, we proceed to dispose the same vide this common order.
For the sake of convenience and clarity, the facts relevant to 3. the appeal in 2015-2016 in respect of Shri. S.N. Asaithumbie are stated herein.
The Assessee raised the following grounds of appeal: 4.
‘’1) The learned CIT(A) is not justified in dismissing the Appeal of the Appellant on the ground that the statement of facts and Grounds of Appeal were not filed along with Form No.35. In the Form No.35 Filed the assessee in Column 6 as clearly indicated the amount of addition disputed is Rs.1,94,10,576/-. The learned CIT (A) taking into account the huge demand should not have dismissed the Appeal on technicalities. The powers of CIT(A) is co- terminus with that of the AO and with a view to render substantial justice could have called for the records from the AO and could have passed an order on merits since the grievance of the assessee has been stated in Form No. 35 filed.
2) In view of the above ground and other submissions to be made at the time of Appeal hearing the appellant prays necessary directions may kindly be given to CIT(A) to dispose the Appeal on merits. The assessee further undertakes, to file the statement of fact and Grounds of Appeal before the first appellate authority’’.
The brief facts of the case are as under: 5.
The appellant is an individual engaged in the business of trading in textiles. The return of income for the AY 2015-16 was filed on 30.10.2015 disclosing total income of Rs.2,99,550/-Against the said return of income, the assessment was completed by Income Tax Officer, Ward -5, Namakkal (hereinafter called ‘’AO') vide order dated
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31.03.2015 passed u/s. 143(3) of the Income Tax Act, 1961 (for short ‘the Act’) declaring total income of Rs. 1,97,10,126/-. While doing so, the Assessing Officer made addition on account of introduction of capital of �1,94,10,576/- holding that assessee had failed to offer explanation in support of the source for introduction of capital amount.
Being aggrieved by the above addition, an appeal was preferred before ld. CIT(A), who vide impugned order dismissed the appeal in limine by holding that the appellant had failed to rectify the defects mentioned in the appeal despite an opportunity given to the assessee.
Being aggrieved by the above decision of the CIT(A), the appellant is in appeal before us in the present appeal. The ld. Authorised Representative submitted that no reasonable opportunity was given to the assessee to rectify the defects in the appeal filed before the ld. CIT(A). Therefore the ld. Authorised Representative submitted that the appeal may be restored back to the file of the ld. CIT(A) for fresh adjudication.
On the other hand, ld. Sr. Departmental Representative 8. had no serious objection to remand the matter back to the file of the ld. CIT(A) for denovo adjudication.
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We heard the rival submissions and perused the material on 9. record. From the perusal of the order of the ld. CIT(A), it is clear that the ld. CIT(A) vide letter dated 25.01.2019 called upon the assessee to rectify the defects in appeal on or before 05.02.2019. However, it is not clear when the letter was served upon the assessee. Even otherwise period of ten days may not be reasonable time to rectify the defects. Thus in our considered opinion, the impugned order was passed in due haste without giving reasonable opportunity to the assessee to rectify the defects. In these circumstances, we remit the matter back to the file of the ld. CIT(A) for denovo adjudication in accordance with law after affording due opportunity of being heard for denovo adjudication. Thus, the appeal filed by the assessee is partly allowed for statistical purposes.
Since, the facts in the present appeals are identical to the facts in , for the reasons mentioned therein, we remit the matter back to the file of the ld. CIT(A) for denovo adjudication on the lines indicated in appeal supra. Hence, the above captioned appeals filed by the assessees are partly allowed for statistical purpose.
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In the result, the appeals filed by the assessees are partly allowed for statistical purpose.
Order pronounced on 24th day of July, 2019, at Chennai.