NILESHKUMAR,COIMBATORE vs. ITO, NCW-1(4), COIMBATORE

ITA 3607/CHNY/2026Status: DisposedITAT Chennai20 August 2026AY 2023-244 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the Commissioner of Income Tax (Appeals) for fresh adjudication, granting the assessee another opportunity to represent their case. This was done in the interest of justice and fair play.

What were the facts?

The assessee's appeal before the Commissioner of Income Tax (Appeals) was decided ex-parte due to the assessee's non-compliance with notices. The assessee claimed that the employee monitoring their email had resigned, causing the notices to go unnoticed.

What were the issues?

Whether the ex-parte order passed by the FAA should be set aside and the matter remanded for fresh adjudication due to non-receipt of notices by the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI GAGAN GOYAL

Hearing: 19.08.2026Pronounced: 20.08.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 02.04.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2023-24.

ITA No.3607/CHNY/2026 - 2 - Nileshkumar 2. At the very outset, we notice that the order of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority.

The Ld. AR submitted that the employee entrusted with monitoring the assessee’s e-mail had abruptly resigned, due to which the notices served through e-mail went unnoticed. Consequently, the assessee was unaware of the hearing and remained unrepresented before the FAA. The Ld. AR prayed that, in the interest of justice and fair play, the matter may be restored to the file of the FAA for fresh adjudication by granting the assessee one more opportunity to properly represent the case. The Ld. AR undertook that the assessee would duly appear before the FAA and furnish all necessary details and evidences as and when called for.

The ld.DR submitted that adequate opportunities were provided from the office of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

We have heard rival submissions and perused the materials on record. The proceeding before the FAA was ex-parte, since the

ITA No.3607/CHNY/2026 - 3 - Nileshkumar assessee did not respond to the notices issued. The Ld.AR submitted that the notices served through e-mail were not brought to the attention of the assessee due to the abrupt resignation of the person entrusted with monitoring the assessee’s e-mail. Consequently, the assessee could not avail the opportunity of being heard before the FAA. The Ld. AR prayed one more opportunity may be granted to the assessee to represent the case before the FAA and undertook that she would duly appear and furnish the necessary details as and when called for. Considering the submissions of the Ld. AR and in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co- operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 20th August,2026 at Chennai.

Sd/- Sd/- (गगन गोयल) (जॉज� जॉज� के) (GAGAN GOYAL) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 20th August, 2026

ITA No.3607/CHNY/2026 - 4 - Nileshkumar RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Coimbatore 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.08.21 14:25:04 +05'30'

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