T. KETTIMUTHU,ERODE vs. ITO, WARD-2(1), ERODE

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ITA 2783/CHNY/2024Status: DisposedITAT Chennai23 December 2024AY 2011-123 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 condoned the delay in filing the appeal due to the assessee's super senior age and medical reasons. The appeal was admitted for adjudication.

What were the facts?

The assessee, an individual aged 83, failed to file a return of income despite selling an immovable property for Rs. 66,89,300/-. The Assessing Officer initiated proceedings under Section 148 based on AIR information.

What were the issues?

Whether the delay in filing the appeal should be condoned considering the assessee's age and medical condition.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, D BENCH, CHENNAI

Before: HONBLE SHRI MANU KUMAR GIRI

For Appellant: Shri Bhupendran, Advocate
For Respondent: Ms. V. Aswathy, IRS, JCIT
Hearing: 18.12.2024Pronounced: 23.12.2024

(िनधा�रणवष� / Assessment Year: 2011-2012) T. Kettimuthu, Vs. The Income Tax Officer, Kulla Goundanvalasu Ward 2(1) Avalpoondurai (PO) Erode Erode 638 115. [PAN: BRTPK 6998Q] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri Bhupendran, Advocate ��यथ� क� ओर से /Respondent by : Ms. V. Aswathy, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 18.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 23.12.2024 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member) This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] dated 30.08.2024 for Assessment Year 2017-18.

2.

The registry has noted delay of 185 days in filing the appeal. Considering the super senior age of the assessee (83 yrs old), medical certificate and reasons stated in the affidavit of the Assessee, we condone the delay and admit the appeal for adjudication.

3. Brief facts of the case are that the appellant is an individual. The ld. Assessing Officer noticed from the AIR information that the appellant had sold along with others an immovable property amounting to Rs. 66,89,300/- but the appellant had not filed his Return of Income, Therefore, notice u/s 148 of the Income Tax Act, 1961 (in short ‘’the Act’’) was issued on 26.03.2018 and the same was duly served on the appellant on 28.03.2018. Subsequently, notice u/s 142(1) of the Act was issued and served on the appellant on 07.07.2018. Further show cause notices issued and notices u/s 142(1) of the Act served on the appellant on various dates. The assessing officer made an addition of Rs. 10,58,332/- on the grounds of unexplained investments. Being aggrieved with the above, the appellant filed an appeal before the ld. CIT(A). Assessee challenged the order of assessment u/s 144 of the Act before the ld.CIT(A) who proceeded ex-parte and dismissed the appeal on merits. Aggrieved, assessee is in appeal before us.

4.

Before us, the ld. Counsel for assessee submitted that the assessee has inadvertently not received the notices issued by the AO and the ld.CIT(A) hence, asessee failed to avail opportunity to file evidence and documents to substantiate his explanation regarding deposits. The ld.DR stated that the assessee is habitual defaulter in appearing before the appellate authority hence no lenient view is to be taken in this case and prayed for dismissal of appeal.

5.

Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also find that assessee has not represented before the ld.CIT(A) despite notices. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. AO for denovo assessment. The Ld.AO shall proceed for denovo assessment after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld. AO shall be at liberty to proceed with the assessment proceedings on merits as per law. We make it clear that all the issues are kept open before the ld.AO.

6.

In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 23rd day of December,2024 at Chennai

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