ARUNACHALAM,CHENNAI vs. ITO, NCW15(1), CHENNAI
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
आयकर अपीलीय अिधकरण, ‘बी’ �ायपीठ, चे�ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI �ी मनु कुमार िग�र, �ाियक सद! एवं �ी जगदीश, लेखा सद! के सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1009/Chny/2024 िनधा9रण वष9 /Assessment Year: 2011-12
Arunachalam, The Income Tax Officer, 21/3 (Old No.43A), Vs. Non Corporate Ward-15(1), 2nd Avenue Road, Indira Nagar, Chennai. Adyar, Chennai – 600 020. [PAN: ADWPA 9208M] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथE की ओर से/ Appellant by : Shri N.V. Lakshmi, Advocate GHथE की ओर से /Respondent by : Shri V. Justin, JCIT सुनवाई की तारीख/Date of Hearing : 25.07.2024 घोषणा की तारीख /Date of Pronouncement : 31.07.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2011-12 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 13.02.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter “the Act”) on 24.12.2018.
ITA No.1009/Chny/2024 :- 2 -:
The brief facts of the case are that the assessee has filed his
return of income on 26.03.2013 admitting total income of Rs.3,00,000/.
The A.O has reopened the assessment on the basis of information
received from FIU-IND data base by issuing notice u/s. 148 of the Act.
In response to which, the assessee has filed return of income showing
total income of Rs.3,09,088/-. The AO has issued show cause notice
to explain the source of cash deposit in bank account, but the
assessee did not submit any explanation. Therefore, the A.O has
made addition on cash deposit in bank account u/s. 68 of the Act at
Rs. 1,13,65,465/-.
Aggrieved against the order of the Ld. CIT(A), the assessee has
filed appeal before Ld. CIT(A) and Ld. CIT(A) has confirmed the
addition as the assessee did not made any submission in response to
notice issued.
The assessee has filed appeal before ITAT, vide ITA
No.81/Chny/2020 order dated 10.03.2021. The ITAT has set aside the
order of Ld. CIT(A) as per following directions:
“….on perusal of the appellate order, we find that the Ld. CIT(A) has not issued any notice fixing the appeal for hearing or called for any details from the assessee before concluding the appellate order. In view of the above, we set aside the order of the Ld. CIT (A) and direct him to afford one more opportunity to the assessee to represent his case. The assessee is also directed to cooperate with
ITA No.1009/Chny/2024 :- 3 -:
the Department, failing which, the Assessment order passed u/s 144 r.w.s 147 of the Act stands confirmed.”
The Ld.CIT(A) in set aside proceedings issued notices on
24.08.2023, 14.09.2023, 05.10.2023, 21.11.2023, 18.12.2013,
01.01.2024, and 09.01.2024. However, the assessee did not make
any submissions before the Ld. CIT(A). Now, before us the assessee
has filed appeal against the above order.
The Ld. AR has contended that the matter may be send back to
the Ld. CIT(A) as the order passed ex-parte. The Ld. AR has also
submitted that in the case of assessee for A.Y 2010-11 and 2012-13,
the Hon’ble ITAT has restored back the appeal to Ld. CIT(A) for
denovo adjudication vide ITA Nos.605 & 606/Chny/2024 dated
29.05.2024.
The Ld. DR, on the other hand, has submitted that it is the
second round of appeal and in the first round the Hon’ble ITAT while
setting aside the order of Ld.CIT(A) directed to afford one more
opportunity to the assessee to represent his case and further directed
the assessee to co-operative with the Department failing which the
assessment order passed u/s. 144 r.w.s 147 of the Act will stand
ITA No.1009/Chny/2024 :- 4 -:
confirmed. Still the assessee has not co-operated with the Department
and therefore, as per direction of Hon’ble ITAT, the assessment order
passed stands confirmed.
We have heard the rival contentions, and perused the earlier
order passed by the Bench. This Bench had set aside the Ld. CIT(A)
order as it was ex-parte. But, while setting aside the appeal to Ld.
CIT(A), the Bench has directed assessee to cooperate with the
Department failing which the assessment order passed u/s.144 r.w.s
147 of the Act stands confirmed. It is seen that the assessee, despite
being given seven notices by the Ld. CIT(A) has not cooperated and
has not made any submissions. The Ld. A.R has requested to set
aside the appeal to Ld. CIT(A), in the line of order passed in ITA
No.605/Chny/2024 for A.Y 2010-11 and ITA No.606/Chny/2020 for AY
2012-13 dated 29.05.2024. We are not in agreement with the request
made by the Ld. AR, as in the order being relied for A.Y 2010-11,
assessee had filed additional evidence which was not considered by
Ld. CIT(A) and in A.Y 2012-13, the assessee has not appeared after
seeking adjournment. In the present case, this Bench had passed
similar order setting aside Ld. CIT(A) order and has given directions to
the assessee to appear before Ld. CIT(A), failing which order stands
confirmed. The assessee, despite being given opportunity by the
ITA No.1009/Chny/2024 :- 5 -:
Bench has not appeared before Ld. CIT(A), though the Ld. CIT(A) has issued notices. Therefore, as per directions issued by the Bench in first round, the assessment order is hereby confirmed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced on 31st July, 2024.
Sd/- Sd/- (मनु कुमार िग�र) (जगदीश) (Manu Kumar Giri) (Jagadish) �ाियक सद! / Vice President लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�ई/Chennai, �दनांक/Dated: 31st July, 2024. EDN/- आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Madurai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF
