What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order without deciding the grounds of appeal on merits, violating Section 250(6) of the Act. Therefore, the order was set aside.

The assessee's appeal against the CIT(A)'s order was dismissed ex parte. The assessee claimed they did not receive the hearing notice due to technical glitches and requested another opportunity.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without adjudicating the appeal on merits. Whether the assessee should be granted another opportunity to present their case.

Lakshmi Venkatachalam Family Trust vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI INTURI RAMA RAO

Hearing: 20.04.2026Pronounced: 25.05.2026

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 in short "the Ld.CIT(A)”), ADDL/JCIT(A), Ranchi dated 20.12.2025, for the Assessment Year (hereinafter in short "AY”) 2024-25.

The main grievance of the assessee is against action of the Ld.CIT(A) passing an ex parte order without going into the merits of the

ITA No. 893 /Chny/2026 (AY 2024-25) Lakshmi Venkatachalam Family Trust :: 2 :: grounds of appeal raised by assessee. Since we note that the Ld.CIT(A) has passed the impugned order ex parte without going into the merits of the grounds of appeal raised by the assessee, it is in violation of sub- section (6) of section 250 of the Income Tax Act, 1961 (hereinafter in short "the Act’). According to the assessee, he has not received notice of hearing due to some glitches in the internet/digital/computer, therefore, he prays for one more opportunity.

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

Having heard both the parties and after perusal of records, we note that impugned order of the Ld.CIT(A) is an ex parte order qua assessee. We note that the Ld.CIT(A) has not decided the grounds of appeal on merits as required u/s.250(6) of the Act. In such circumstances, for the ends of justice and fair play, 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 decide the grounds of appeal on merits after hearing the assessee. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A); and the Ld.CIT(A) is directed to decide the issues as per sub-section (6) of sec.250 of the Act.

ITA No. 893 /Chny/2026 (AY 2024-25) Lakshmi Venkatachalam Family Trust :: 3 :: 5. In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on the 25th day of May, 2026, in Chennai.

Sd/- Sd/- (इंटूरी रामा राव) (एबी टी. वर्की) (INTURI RAMA RAO) (ABY T. VARKEY) लेखा सदस्य/ACCOUNTANT MEMBER न्यानयक सदस्य/JUDICIAL MEMBER चेन्नई/Chennai, ददनाांक/Dated: 25th May, 2026. KB आदेश की प्रनतललपप अग्रेपर्त/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकरआयुक्त/CIT, Chennai / Madurai / Salem / Coimbatore. 4. विभागीयप्रविविवि/DR 5. गार्डफाईल/GF

LAKSHMI VENKATACHALAM FAMILY TRUST,CHENNAI vs. ITO, NCW-1(1), CHENNAI

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