MOORTHY ANAND BABU,KRISHNAGIRI vs. ITO, WARD-1, HOSUR
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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.1373/Chny/2024 िनधा:रण वष: /Assessment Year: 2017-18
Moorthy Anand Babu, The Income Tax Officer, 163-2/79, MG Road, Vs. Ward-1, Zuzuvadi Sipcot, Hosur. Hosur – 635 126 [PAN: APXPA 4791A] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथG की ओर से/ Appellant by : Shri I. Dinesh, Advocate & Ms. A. Nikita, Advocate IJथG की ओर से /Respondent by : Shri V. Justin, JCIT सुनवाई की तारीख/Date of Hearing : 22.07.2024 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 is against the order of Learned Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 01.09.2023 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Income Tax Act, 1961 (hereinafter “the Act”) on 31.12.2019.
ITA No.1373/Chny/2024 :- 2 -:
There is a delay of 190 days in filing the appeal by the assessee.
The Ld. AR has submitted affidavit filed by the assessee stating that e-
mail id provided for communication in the appeal was
manjunathanctr99@gmail.com, but as the email was not active and
C.A updated email on 31.03.2022 as srinidhi0856@gmail.com. The
notice issued by Ld. CIT(A) was on the old email id and assessee
came to know about the appeal order only after during recovery
proceedings was initiated. The Ld. AR has submitted that as assessee
was not aware of the Ld. CIT(A) order, the appeal could not be filed
within time and there is delay of 190 days and requested for condone
the delay.
We have considered the affidavit filed by the assessee and
arguments of the Ld. A.R, we find that there was sufficient cause for
not filing the appeal within the prescribed time limit. Hence, the delay
is condoned accordingly.
The brief facts of the case are that the assessee is the wholesale
dealer in mobile phones and accessories and also engaged in the
commission business of money transfer in Hosur. In this case
assessment order has been passed making addition of Rs.
1,42,33,500/- for cash deposit made in specified bank notes in the
ITA No.1373/Chny/2024 :- 3 -:
bank account. The assessee has filed appeal before Ld. CIT(A), who
dismissed the appeal ex-parte as the assessee has not complied with
the notices issued on 08.09.2021, 19.07.2023, 03.08.2023 and
21.08.2023.
The Ld. AR has submitted that the Ld. CIT(A) has passed the
order ex-parte without hearing the case therefore, one more
opportunity may be provided to present his case before Ld. CIT(A).
On the other hand, the Ld. DR supported the orders of the
authorities below.
We have heard both the parties and gone through the orders of
the authorities below. On perusal of the order of the Ld. CIT(A), we
find that the order has been passed by Ld. CIT(A) ex-parte as the
assessee has not made any submission. The Ld. AR has submitted
that the assessee has not received notices due to change in email.
We are of the opinion that keeping in view the principles of natural
justice, the assessee be provided with another opportunity of hearing
to substantiate his case before the Ld. CIT(A). Accordingly, we set
aside the order passed by the Ld. CIT(A) and remit the matter back to
ITA No.1373/Chny/2024 :- 4 -:
the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. We also direct the Assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 31st July, 2024.
Sd/- Sd/- (मनु कुमार िग�र) (जगदीश) (Manu Kumar Giri) (Jagadish) �ाियक सद! / Vice President लेखा सद�य लेखा 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, Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF
