SITHY VINAYAGAR TRADERS,PUDUCHERRY vs. ITO, WARD-1, PUDUCHERRY, PUDUCHERRY

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

The captioned appeal filed by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A), Ranchi [CIT(A)] dated 27.03.2026 for Assessment Year 2015-16. 2. Brief facts of the case: The appellant filed its return of income for the Assessment Year 2015-16 on 29.09.2015, admitting a total income of Rs. 4,41,390. The return was processed by the Centralized Processing Center (CPC), and an intimation under section 143(1) of the Income-tax

ITA No 2150/Chny/2026 (AY 2015-16) Sithy Vinayagar Traders Vs ITO W 1 :: 2 :: Act, 1961, was issued on 12.11.2015. In this intimation, the total income was computed at Rs. 7,11,391/- resulting in an additional demand of Rs. 93,260/-. 3. Being aggrieved with the assessment order passed by the AO, the assessee preferred an appeal before the Ld. CIT(A), who dismissed the appeal of the assessee on account of lack documents/submissions related to the issue under consideration and confirmed the order of AO ex-parte. 4. Being dissatisfied with the order of the ld. CIT(A), the assessee has preferred the present appeal before this Tribunal, seeking to set aside the impugned order on the ground that the Ld. CIT(A) failed to appreciate facts and material on record and without giving proper opportunity of hearing to the assessee. 5. The ld. Departmental Representative (DR), on the other hand, supported the order of the ld. CIT(A) and prayed for dismissal of the appeal. 6 We have heard the rival submissions of both the parties and perused the material available on record. It is observed that the ld. CIT(A) dismissed the appeal ex parte on the ground that the assessee had failed to furnish the requisite documents and submissions in support of its claim. Before us, the assessee has contended that the impugned appellate order was passed without affording an effective and reasonable opportunity of being heard and without proper appreciation of the facts and material available on record. 7. On a careful consideration of the facts and circumstances of the case, we find that the issues raised in the appeal have not been adjudicated on their merits. The order of the ld. CIT(A) merely confirms the action of the Assessing Officer on account of the

ITA No 2150/Chny/2026 (AY 2015-16) Sithy Vinayagar Traders Vs ITO W 1 :: 3 :: absence of supporting documents/submissions, without discussing the merits of the grounds raised by the assessee. The principles of natural justice mandate that an assessee should be afforded a fair and adequate opportunity to present its case before an adverse decision is taken. In the interest of substantial justice, we are of the considered view that the assessee deserves one more opportunity to substantiate its claim before the first appellate authority. Accordingly, without expressing any opinion on the merits of the issues involved, we set aside the impugned order of the ld. CIT(A) and restore the matter to his file for fresh adjudication. The ld. CIT(A) shall dispose of the appeal de novo, in accordance with law, after affording the assessee a reasonable and effective opportunity of being heard and after considering such evidence and submissions as may be furnished by the assessee. The assessee is also directed to extend full cooperation in the appellate proceedings and shall not seek unnecessary adjournments. Since the matter is being restored solely to ensure compliance with the principles of natural justice, all the grounds raised by the assessee are kept open for adjudication by the ld. CIT(A). 8 In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on the 06th day of July 2026

Sd/- Sd/- (प�ावती एस) (मनु कुमार िग�र) (PADMAVATHY S) (MANU KUMAR GIRI) लेखा सद)या/ACCOUNTANT MEMBER �या�यक सद)य/JUDICIAL MEMBER

ITA No 2150/Chny/2026 (AY 2015-16) Sithy Vinayagar Traders Vs ITO W 1 :: 4 :: चे�नई/Chennai, *दनांक/Dated: 06th July, 2026. SNDP, Sr. PS 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

Digitally signed SANDEE by SANDEEP KUMAR P KUMAR Date: 2026.07.08 09:39:18 +05'30'