What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to present its case. The matter was restored to the CIT(A) for a fresh adjudication after providing a reasonable hearing opportunity.

The assessee's appeal for AY 2017-18 arose from a confirmation of a Rs. 16.81 Lacs addition for cash deposit by the CIT(A). The CIT(A) had confirmed the addition due to the assessee's lack of representation.

What were the issues?

Whether the assessee should be granted another opportunity to represent its case before the CIT(A) after an ex-parte confirmation of addition.

Muniyappa Govindappa, Hosur vs DCIT | ITAT Chennai 2024

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2017-18) Shri Muniyappa Govindappa DCIT 8/18, Balaji Nagar, Circle 1(1), बनाम/ Vs. First Cross near Meera Mahal, Salem. Hosur – 635 109. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADIPG-5550-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri S. Sridhar, (Advocate), Erode (Virtual)– Ld.AR ��थ� की ओर से/Respondent by : Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (NFAC) [CIT(A)] on 21-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 21-12-2019.

The Registry has noted delay of 58 days in appeal. Considering the period of delay, the delay is condoned.

In the assessment order, Ld. AO made addition of Rs.16.81 Lacs for cash deposit. The Ld. CIT(A) confirmed the same for want of representation from assessee. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, the matter is restored back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information. 5. The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH) लेखा सद� / ACCOUNTANT MEMBER उपा�� / VICE PRESIDENT चे�ई Chennai; िदनांक Dated : 21 -05-2024 RSR आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai/Coimbatore/Salem/Madurai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

MUNIYAPPA GOVINDAPPA,HOSUR vs. DCIT, CIRCLE 1(1), SALEM

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