SMT. SHANKARALINGAM ARUNTHATHI,, CHENNAI v. ACIT, NCW - 11 (1),, CHENNAI

ITA 2535/CHNY/2019 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Partly Allowed

Appeal Details

RSA Number 253521714 RSA 2019
Assessee PAN AAIPA0609F
Bench Chennai
Appeal Number ITA 2535/CHNY/2019
Duration Of Justice 1 year(s) 6 month(s) 10 day(s)
Appellant SMT. SHANKARALINGAM ARUNTHATHI,, CHENNAI
Respondent ACIT, NCW - 11 (1),, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted D
Tribunal Order Date 15-03-2021
Date Of Final Hearing 10-02-2021
Next Hearing Date 10-02-2021
Last Hearing Date 10-02-2021
First Hearing Date 12-12-2019
Assessment Year 2011-2012
Appeal Filed On 05-09-2019
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH CHENNAI . BEFORE SHRI DUVVURU RL REDDY JUDICIAL MEMBER & SHRI S. JAYARAMAN ACCOUNTANT MEMBER ./ I.T.A. NO. 2535/CHNY/2019 / ASSESSMENT YEAR :2011-12 SMT. SHANKARALINGAM ARUNTHATHI NO. 252 CHELLAPPA STREET KOSAPET CHENNAI 600 012. [PAN:AAIPA0609F] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX NON CORPORATE WARD 11(1) CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : MRS. R. ANITA JCIT / DATE OF HEARING : 10.02.2021 /DATE OF PRONOUNCEMENT : 15.03.2021 / O R D E R PER DUVVURU RL REDDY JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 13 CHENNAI DATED 27.06.2019 RELEVANT TO THE ASSESSMENT YEAR 2011-12. BESIDES CHALLENGING THE CONFIRMATION OF DISALLOWANCE OF .10 93 917/- AS UNEXPLAINED SOURCE OF CASH AS INCOME FROM OTHER SOURCES THE ASSESSEE HAS ALSO CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) BY RAISING SPECIFIC GROUND. 2. BRIEF FACTS OF THE CASE ARE THAT DURING THE FINANCIAL YEAR 2010-11 THE ASSESSEE MADE CASH DEPOSITS OF .10 78 000/- IN HER SAVINGS BANK ACCOUNT I.T.A. NO. 2535/CHNY/19 2 WITH INDIAN OVERSEAS BANK CHENNAI. SINCE THE ASSESSEE HAS NOT FILED HER RETURN OF INCOME FOR THE ASSESSMENT YEAR 2011-12 THE ASSESSING OFFICER ISSUED NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT 1961 [ACT IN SHORT] FOR FILING THE RETURN OF INCOME. THE NOTICE RETURNED UNSERVED WITH THE REMARK THAT NO SUCH PERSON. THEREAFTER THE NOTICE WAS SERVED BY AFFIXING AT THE ADDRESS AVAILABLE IN THE PAN DATABASE. THERE WAS NO COMPLIANCE TO THE NOTICES ISSUED TO THE ASSESSEE IN THE ADDRESS GIVEN IN THE BANK ACCOUNT ALSO. THEREAFTER A SHOW-CAUSE NOTICE WAS ISSUED TO THE ASSESSEE TO EXPLAIN THE CASH DEPOSITED IN THE BANK ACCOUNT ON VARIOUS DATES. IN RESPONSE THE AR OF THE ASSESSEE APPEARED AND FILED POWER AND A COPY OF ITR-V INDICATING THAT THE RETURN WAS FILED ON 19.08.2018 ADMITTING A TOTAL INCOME OF .15 917/- BEING THE INTEREST FROM SAVINGS BANK ACCOUNT. AS THE RETURN WAS NOT E-VERIFIED THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 144 OF THE ACT. ON APPEAL SINCE THE ASSESSEE COULD NOT RESPONDED/REPRESENTED HER CASE THE LD. CIT(A) DISMISSED THE APPEAL ON MERITS. 3. ON BEING AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. NONE REPRESENTED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. HENCE WE PROCEED TO DECIDE THE APPEAL AFTER HEARING THE LD. DR. 4. WE HAVE HEARD THE LD. DR AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. ON PERUSAL OF THE APPELLATE ORDER THE LD. CIT(A) HAS STATED THAT THERE WAS NO RESPONSE TO THE NOTICES ISSUED ON VARIOUS DATES BUT THERE WAS NO I.T.A. NO. 2535/CHNY/19 3 MENTION ABOUT SERVICES OF NOTICES. IN THE GROUNDS OF APPEAL THE ASSESSEE HAS STATED THAT SHE WAS PREVENTED BY REASONABLE CAUSE FOR NOT PUTTING APPEARANCE BEFORE THE AUTHORITIES BELOW AND SHE HAS A GOOD CASE ON MERITS AND IS KEEN ON PROSECUTING THE APPEAL AND PRAYED FOR AN OPPORTUNITY OF BEING HEARD TO PRESENT HER CASE WITH EVIDENCE TO SUBSTANTIATE THE GENUINENESS OF THE TRANSACTION. CONSIDERING THE ABOVE PLEA TAKEN BY THE ASSESSEE WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE SHOULD BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD TO REPRESENT ITS CASE BEFORE THE LD. CIT(A) TO MEET THE ENDS OF NATURAL JUSTICE. ACCORDINGLY WE SET ASIDE THE APPELLATE ORDER AND THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE ISSUE RAISED IN THE APPEAL OF THE ASSESSEE ON MERITS AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE THE EVIDENCE TO SUBSTANTIATE THE GENUINENESS OF THE TRANSACTION BEFORE THE LD. CIT(A) FOR CONSIDERATION. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 15 TH MARCH 2021 IN CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI DATED 15.03.2021 VM/- /COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR & 6. /GF.