Rathese Josphin Amala Jaya Vs ITO (ITAT Chennai)
In the case of Rathese Josphin Amala Jaya vs. ITO, the Income Tax Appellate Tribunal (ITAT) Chennai addressed an appeal related to the Assessment Year (AY) 2015-16. The appeal was filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which upheld the assessment framed by the Assessing Officer (AO) under section 147 read with section 144B of the Income Tax Act. The AO had made additions of Rs. 117.01 Lakhs to the returned income, a decision which was confirmed by the CIT(A) due to the lack of material evidence provided by the assessee.
The assessee, in their appeal, argued that the details they had furnished were not taken into account by the CIT(A), which led to the confirmation of the additions. The appellant requested an additional opportunity to present their case before the lower authorities. While the Senior Departmental Representative opposed this, the ITAT emphasized the importance of natural justice and granted the assessee’s request. The tribunal decided to set aside the impugned order and remanded the case to the CIT(A) for a fresh adjudication, instructing the assessee to substantiate their claims with proper evidence. Thus, the appeal was allowed for statistical purposes, and the matter was referred back for reconsideration.
