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Facts
The assessee filed her return for AY 2017-18, which was selected for scrutiny due to cash deposits during demonetization. The Assessing Officer added Rs. 10,68,500/- as unexplained money, increasing the total income. The assessee appealed to the CIT(A) but did not appear, leading to the dismissal of the appeal.
Held
The Tribunal noted that the assessee neither appeared before the CIT(A) nor before the Tribunal. However, in the interest of justice, the Tribunal decided to give the assessee one more opportunity to present evidence before the CIT(A). The appeal was set aside for denovo adjudication.
Key Issues
Whether the assessee should be given another opportunity to present evidence before the CIT(A) for denovo adjudication of the appeal?
Sections Cited
143(3), 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2017-2018) Nayasundari Subbanagounder Vs. The Income Officer, Rajeshvarri, Non Corporate Ward 2(5) No.1/111, Anna Nagar, Coimbatore Neelambur Post, Coimbatore 641 004. [PAN: ANIPR 3851K] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : None ��यथ� क� ओर से /Respondent by : Ms. R. Anita, IRS, Addl. CIT. सुनवाई क� तार�ख/Date of Hearing : 04.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 05.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2023-24/1061382574(1) dated 23.02.2024. The assessment was framed by the Income Tax Officer, Non Corporate Ward 2(5), Coimbatore for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 25.11.2019.
2. Brief facts of the case are that the assessee filed her return of income for AY 2017-18 on 30.10.2017 admitting total income of Rs.3,95,770/-. The case was selected for scrutiny under CASS to verify the cash deposits during the year. The ld. Assessing Officer noted that the appellant deposited SBNs (discarded notes of Rs 500 and Rs 1000) of Rs. 11,99,500/- in her bank account. Accordingly, the assessment u/s. 143(3) of the act was completed vide order dated 25.11.2019 wherein the ld. Assessing Officer determined total income of the appellant at Rs. 14,64,270/- after making the addition of Rs. 10,68,500/- as unexplained money u/s. 69A. Aggrieved, assessee preferred an appeal before the ld. CIT(A).
Before the ld. CIT(A) the assessee raised an objection in taking the entire amount of Rs 10,68,500/- being the cash deposited during the demonization period and requests for deletion by setting aside the order of the Assessing Officer and render justice. However, before the ld.CIT(A), assessee did not appear despite notices issued, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of AO. Hence, assessee is further in appeal before us.
Before us also, none appeared on behalf of the assessee. The Ld. Addl.CIT- DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the transactions before the ld. CIT(A) also.
We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 5th day of December, 2024