THIRUNAVUKKARASU KANNAN,CUDDALORE vs. ACIT CIRCLE 1, CUDDALORE

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ITA 529/CHNY/2024Status: DisposedITAT Chennai07 May 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It granted the assessee another opportunity for a de novo adjudication by the CIT(A) to substantiate its case, adhering to the principle of natural justice.

What were the facts?

The assessee's appeal for AY 2017-18 arose from a CIT(A) order confirming an addition of Rs. 23.87 Lacs in cash deposits. The assessee claimed non-receipt of hearing notices and was unaware of the impugned order, leading to a delay in filing the appeal.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after a delay in appeal filing, considering the principle of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद# एवं माननीय �ी मनु कुमार िग&र, �ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा(रण वष( / Assessment Year: 2017-18) Shri Thirunavukkarasu Kannan ACIT, बनाम Ranganathan Nagar, Circle -1, / Vs. Beach Road, Cuddalore – 607 001. Cuddalore. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ALXPK-2293-H (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. T.V. Muthu Abirami (Advocate) – (Virtual) Ld. AR � थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 30-04-2024 घोषणाकीतारीख /Date of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-06- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 27-12-2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.23.87 Lacs. The Ld. CIT(A) confirmed the same since the assessee failed to make any representation therein. Aggrieved, the assessee is in further appeal before us.

2.

The registry has noted a delay of 191 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of an affidavit of the assessee. It has been submitted that the assessee did not receive hearing notices and he was not aware of impugned order. Considering the period of delay, we condone the delay. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 3. 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. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case failing which Ld. CIT(A) shall be at liberty to consider the appeal on merits on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 7th May, 2024

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