What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the ex parte order of the CIT(A). The appeal was restored to the CIT(A) for adjudication on merits after granting the assessee an opportunity to present submissions and documents.

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-response to notices. The assessee claimed non-receipt of notices due to internet glitches and sought another opportunity.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without ensuring proper service of notices to the assessee. Whether the assessee should be granted another opportunity to present their case.

Chinnappan, Tiruppur vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI GAGAN GOYAL

Hearing: 18.06.2026Pronounced: 06.08.2026

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 19.08.2025 for the Assessment Year (hereinafter referred to as ‘AY’) 2017-18 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 submitted that the delay caused in filing of the appeal before this Tribunal was not deliberate and has filed an application for condoning the delay supported by affidavit in

ITA No. 2333/Chny/2026 (AY 2017-18) Chinnappan :: 2 :: filing of the appeal before this Tribunal. Having consider the contents of the affidavit and application for condonation of the delay, we find the cause for the delay to be excusable and hence, we condone the delay in filing of the appeal before this Tribunal and proceed to hear the appeal on its merits.

At the outset, Ld. AR of the assessee drawing our attention to the impugned order of the Ld. CIT(A) submitted that the Ld. CIT(A) has passed an ex parte order qua the assessee on the ground that assessee didn’t respond to his notices. In this regard, Ld. AR submitted that the assessee didn’t receive any notice from Ld. CIT(A), may be due to the glitches on the internet. Therefore, he prayed for one more opportunity before Ld. CIT(A). Per contra, the Ld. DR does not want us to give one more innings to the assessee.

Heard both the parties, it is noted that the Ld. CIT(A) finding no response from the assessee to his five (5) notices issued to him, has dismissed the appeal without going into the merits of the grounds of appeal raised by the assessee. In this regard, the Ld. AR of the assessee submitted that the first notice which was issued to him on 17.01.2021 was responded by assessee, which fact has been acknowledged by the Ld. CIT(A) wherein the assessee has sought adjournment. However, may be due to the glitches in the internet, the assessee having not received any other notices which resulted in the Ld. CIT(A) passing the impugned order ex parte qua the assessee.

In this regard, the Ld. AR further submitted that the assessee undertakes to present all the relevant documents and written submission, provided an opportunity is granted to the assessee. Considering the submissions of the assessee, we are of the view that one more

ITA No. 2333/Chny/2026 (AY 2017-18) Chinnappan :: 3 :: opportunity should be granted to the assessee. Hence, we set aside the impugned order of the Ld. CIT(A) and restore the appeal back to the file of Ld. CIT(A) and direct the assessee to file written submission and relevant documents as called for by the Ld. CIT(A) in support of the ground of appeal raised by the assessee. The Ld. CIT(A) to adjudicate the grounds of appeal raised by the assessee in accordance to law after hearing the assessee. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 06th day of August 2026, in Chennai.

Sd/- Sd/- (गगन गोयल) (एबी टी. वक�) (ABY T. VARKEY) (GAGAN GOYAL) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER चे�नई/Chennai, �दनांक/Dated: 06th 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 YASHVIR Digitally signed by YASHVIR SINGH SINGH Date: 2026.08.12 16:12:21 +05'30'

CHINNAPPAN,TIRUPPUR vs. ITO, TIRUPPUR

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