MUBARAK,COIMBATORE vs. ITO, NON CORPORATE WARD-2(3), COIMBATORE

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ITA 227/CHNY/2024Status: DisposedITAT Chennai17 April 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's failure to appear, set aside the impugned order to uphold the principles of natural justice. The case was restored to the Assessing Officer for de novo adjudication after providing a proper opportunity of hearing.

What were the facts?

The assessee's appeal is against an order confirming additions made on account of cash deposits during demonetisation, treated as unexplained money. The assessee had not appeared before the first appellate authority.

What were the issues?

Whether the principles of natural justice were violated by not providing adequate opportunity of hearing to the assessee before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

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

Hearing: 17.04.2024Pronounced: 17.04.2024

आयकर अपीलीय अिधकरण ‘सी’’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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�रणवष� / Assessment Year: 2017-18) Mubarak, Vs. The Income Tax Officer, 1/17, Sri Devi Nagar, Non Corporate Ward 2(3) 1st Street, P.N.T. Colony Road, Coimbatore. Kavundampalayam, Coimbatore 641 030. [PAN: AMFPM 9823J] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. S. Girish Kumar, Advocate ��यथ� क� ओर से /Respondent by : Shri. P. Sajit Kumar, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 17.04.2024 घोषणा क� तार�ख /Date of Pronouncement : 17.04.2024 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeal)(NFAC) Delhi [CIT(A)] in order No. The ITBA/NFAC/S/250/2023-24/1057522358 (1) dated 30.10.2023. assessment was framed by the Income Tax Officer, Non Corporate Ward 2(3), Coimbatore for the assessment year 2017-2018 u/s.144 r.w.s.

144(1) (b) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 03.10.2019.

2.

At the outset, Ld. Counsel for the appellant submitted that Ld. CIT(A) had violated the principles of natural justice and purported notices dated 08.01.2021, 29.09.2023 and 11.10.2023 were sent to the Assessee. Ld. Counsel for the appellant further prayed that if an adequate opportunity of hearing is given to appellant, appellant would prosecute his case properly before the Ld. CIT(A).

3.

Per contra, the Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before the ld. first appellate authority. 04. Brief facts of the case are that the Assessing Officer made addition on account of cash deposits during demonetisation period treated as unexplained money under section 69A and taxed u/s115BBE of the Income Tax Act. Upon further appeal, the position remained the same and the assessee did not appear before the first appeal authority also. Accordingly, the assessment was confirmed against which assessee is in further appeal before us. 05. We have done the rival contention and perused the material on record. Though we appreciate the submissions of Ld. Sr. DR however keeping in mind the principles of natural justice we deem it fit to grant another opportunity

of hearing to the assessee to substantiate his case. Accordingly, the impugned order is set aside and the assessment is restored back to the file of Ld. A.O. for de novo adjudication after affording proper opportunity of hearing to the assessee subject to cost of Rs.5000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld. A.O. whose shall proceed for de novo assessment. The assessee is directed to substantiate his case forthwith without any fail, failing which Ld. A.O. shall be at liberty to proceed with the de novo assessment on merits.

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