What did the Tribunal hold?

The Tribunal found a violation of natural justice by the CIT(A) for not passing a speaking order and by the AO for passing an ex parte order. The assessment was restored to the AO for a fresh assessment after hearing the assessee.

The assessee's appeal before the CIT(A) was dismissed without a speaking order, and the Assessing Officer had passed an ex parte assessment order. The assessee argued for a violation of natural justice and requested another opportunity.

What were the issues?

Whether the CIT(A) and AO violated principles of natural justice by not providing adequate opportunity to the assessee before passing their respective orders.

The Singanallur Co Operative… vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R. RAGHUNATHA

Hearing: 11.05.2026Pronounced: 29.06.2026

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 (Appeals), (hereinafter referred to as ‘Ld.CIT(A), Delhi, dated 28.01.2026 for the Assessment Year (hereinafter referred to as “AY”) 2016-17.

ITA Nos.1428/Chny/2026 (AY.2016-17) The Singanallur Co Operative Housing Society Ltd. :: 2 :: 2. At the outset, the Ld.AR of the assessee drawing our attention to the impugned order of the Ld.CIT(A) pointed out that the Ld.CIT(A) after condoning the delay in filing of the appeal before him has not passed speaking order while disposing of the grounds of appeal before him. Hence, he alleges violation of natural justice and prayed for one more opportunity before the authorities below and also pointed out that the Assessing Officer (AO) has passed an ex parte assessment order without giving proper opportunity to the assessee. Hence, relying on the decision of the 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 AO.

Per contra, the Ld.DR does not want us to give one more innings to the assessee.

We have heard both the parties and after perusal of the record, it is noted that the Ld.CIT(A) has condoned the delay in filing of the appeal before him, but has dismissed the grounds of appeal without passing speaking order and without hearing the assessee. Hence, there is violation of natural justice. Hence, we cannot countenance the action of the Ld.CIT(A) and therefore, it is set aside. Having said so, we also notice that the AO has passed an ex parte order without hearing the assessee. Considering the overall facts, we deem it fit to restore the assessment

ITA Nos.1428/Chny/2026 (AY.2016-17) The Singanallur Co Operative Housing Society Ltd. :: 3 :: back to the file of AO for framing de-novo assessment. The Ld.AR undertakes to file all the relevant documents to substantiate its case before the AO; and the AO to pass assessment order after hearing the assessee.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on the 29th day of June, 2026, in Chennai.

Sd/- Sd/- (एस. आर. रघुनाथा) (एबी टी. वक�) (S.R.RAGHUNATHA) (ABY T. VARKEY) लेखा सद�/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER चे�नई/Chennai, �दनांक/Dated: 29th June, 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

Digitally signed YASHVI by YASHVIR SINGH R SINGH Date: 2026.07.07 12:55:29 +05'30'

THE SINGANALLUR CO OPERATIVE HOUSING SOCIETY LIMITED,COIMBATORE vs. INCOME TAX OFFICER NON CORP WARD 1(4), COIMBATORE

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