THANGAMUTHU,ERODE vs. AO, DELHI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 31.10.2023 relevant to the assessment year 2021-22.

Brief facts of the case are that the assessee filed his return of income for the assessment year 2021-22 on 17.01.2022 declaring net taxable income of ₹.2,70,340/- (including LTCG) plus agricultural income of ₹.8,40,000/-. The case was selected for complete scrutiny under CASS to verify the issue of cash deposited and purchase/sale of property. Against various notices issued under section 143(2) as well as 142(1) of the Income Tax Act, 1961 [“Act” in short] and against the show-cause notice, the assessee filed details before the Assessing Officer. After considering the submissions of the assessee, the Assessing Officer has completed the assessment under section 143(3) r.w.s. 144B of the Act dated 13.12.2022 by assessing total income of the assessee at ₹.13,63,646/- plus agricultural income of ₹.5,76,639/- after making various additions. On appeal, after considering part details of the assessee, the ld. CIT(A) dismissed the appeal by confirming the assessment order.

On being aggrieved, the assessee is in appeal before the Tribunal. Though the assessee has raised various grounds on merits, by filing various details in the form of paper book, the ld. counsel for the assessee has submitted that duly to the circumstances beyond his control, the assessee could not furnish complete details before the ld. CIT(A) and prayed for affording one more opportunity of being heard to the assessee to substantiate his case before the ld. CIT(A).

On the other hand, the ld. DR has strongly supported the order passed by the authorities below.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below including paper book filed by the assessee. Against the additions made by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A). As could be evident in the appellate order para 6.1, against the hearing notices, the assessee has submitted part written submissions on 05.06.2023 and 25.09.2023. By filing various details with documentary evidences in the form of paper book, the ld. counsel has prayed for affording one more opportunity of being heard to the assessee to furnish complete details before the ld. CIT(A) to substantiate his case. Considering the prayer of the ld. counsel as well as to meet the ends of natural justice, we are of the opinion that the assessee shall be afforded one more opportunity of being heard to the assessee to substantiate his case before the ld. CIT(A). Accordingly, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) to afford one more opportunity of being heard to the assessee to furnish complete details and after considering the details with documentary evidences as may be filed by the assessee, the ld. CIT(A) shall decide the issues on merits in accordance with law.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 10th April, 2024 at Chennai.