KASI NADAR PAULRAJ NADAR KANNAN,VIRUDHUNAGAR vs. ITO, WARD-1, VIRUDHUNAGAR

आयकर अपीलीय अिधकरण, ‘ए’ �ायपीठ, चे�ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI �ी एबी टी. वक�, �ाियक सद� एवं �ी गगन गोयल, लेखा सद�य के सम� BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER

ITA. 53/Chny/2026 �नधा�रणवष�/Assessment Year: 2015-16 Kasi Nadar Paulraj Nadar Kannan VS ITO 203-A, Gnanagiri Road, Sivakasi, Ward 1, Virudhunagar. Virudhunagar - 626123 [PAN: ADWPK 2157 R] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� की ओर से/ Appellant by : Mr. T. Vasudevan, Advocate ��थ� की ओर से /Respondent by : Ms. Anshu Sharawat, Addl. CIT सुनवाईक�तार�ख/Date of Hearing : 09.07.2026 घोषणाक�तार�ख /Date of Pronouncement : 20.08.2026 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)’), Delhi, dated 08.01.2024 for the Assessment Year (hereinafter referred to as ‘AY’) 2015-16 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, the Ld. AR of the assessee drawing our attention to the impugned order of the Ld. CIT(A) submitted that the Ld. CIT(A) has dismissed the appeal without going into the merits of the grounds of appeal raised by the assessee. According to the Ld. AR, Ld. CIT(A) has alleged that the assessee didn’t respond to his notices and hence has dismissed the appeal ex parte qua assessee. In this regard, the Ld. AR

ITA No. 53/Chny/2026 (AY 2015-16) Kasi Nadar Paulraj Nadar Kannan :: 2 :: submitted that the assessee didn’t get the notices may be due to glitches in the internet. Therefore, prayed for one more opportunity before the Income Tax Authorities. He also pointed out that the assessee had expired on 14.04.2024 and henceforth, the legal heir has to represent the departed-assessee. Further, Ld AR drew our attention to the assessment order and submitted that even Assessee Officer ( hereinafter referred to as ‘AO’) has made the addition without giving proper opportunity to the assessee, hence, relying on the decision of Hon’ble Supreme Court in the case of Tin Box Company vs. Commissioner of Income-Tax, reported in [2001] 249 ITR 216 prayed for one more opportunity before the AO and undertakes to appear along with the all the documents to substantiate issue regarding capital gain.

ITA No. 53/Chny/2026 (AY 2015-16) Kasi Nadar Paulraj Nadar Kannan :: 3 :: but to complete the assessment u/s.144 of the Act (best judgment assessment). As noted, the AO taking note of the information that the assessee had sold immovable property of land to the extent of 1 acre and 90 cents which he has acquired in the year 2006 [jointly with other four (4) family members], calculated the 1/5th share of the Long-term Capital Gain (LTCG) at Rs.81,55,159/- by passing the assessment order on 26.03.2022. On appeal, the Ld. CIT(A) finding that the assessee did not bother to reply to his four (4) notices [send to the e-mail ID of the assessee], dismissed the appeal without going into the merits of the ground of appeal raised by the assessee. Aggrieved, assessee filed appeal before this Tribunal. After filing the instant appeal, the assessee is noted to have passed away on 19.04.2024. In this appeal, assessee has raised inter alia grounds of appeal, challenging the jurisdiction of the AO to have reopened the assessment and grounds assailing the merits of the addition made thereafter while passing the assessment order. Be that as it may, considering the fact that the Ld. CIT(A) has passed an ex parter order qua the assessee, without hearing the version of assessee, for the ends of justice and fair play we are inclined to grant one more opportunity to the assessee and hence we set aside the impugned order of the Ld. CIT(A) and restore the appeal back to the file of the Ld. CIT(A) with a direction to him to call for the remand report from the AO if any documents are filed by the assessee as additional evidence regarding sale of property. The Ld. AR has undertaken to participate in the appellate proceedings and upload all the necessary documents required for verify the ground of appeal raised by the assessee. The Ld CIT(A), to decide the appeal on merits after hearing the assessee as per sub-section (6) of sec.250 of the Act.

ITA No. 53/Chny/2026 (AY 2015-16) Kasi Nadar Paulraj Nadar Kannan :: 4 :: 5. In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on the 20th day of August, 2026, in Chennai.

Sd/- Sd/-

(गगन गोयल) (एबी टी. वक�) (ABY T. VARKEY) (GAGAN GOYAL) लेखा सद�य/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER चे�नई/Chennai, �दनांक/Dated: 20th, August, 2026. YS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF YASHVI Digitally signed by YASHVIR R SINGH Date: SINGH 2026.09.03 15:19:34 -07'00'