RETTER INNOVATIVE CLOSURE TECHNOLOGIES PRIVATE LIMITED,TIRUVALLUR vs. ITO, CORPORATE WARD 5(3), CHENNAI, CHENNAI

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ITA 1161/CHNY/2026Status: DisposedITAT Chennai27 April 2026AY 2023-243 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the assessee claimed to have filed responses online which were not considered. In the interest of natural justice, the Tribunal set aside the impugned order and restored the matter to the AO for de novo adjudication.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-compliance with notices. The assessee claimed to have filed submissions online, which were allegedly not considered by the CIT(A) and also by the AO during assessment.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified when the assessee claimed to have filed submissions online. Whether the AO and CIT(A) failed to consider the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND MS PADMAVATHY S

Hearing: 21.04.2026Pronounced: 27.04.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 09.02.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2023-24.

:- 2 -: ITA No.1161/Chny/2026 2. At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the three notices issued from the office of the First Appellate Authority. Further, we also note that the assessment has been completed on best judgment basis r.w.s.144 r.w.s. 144B of the Act.

3.

The Ld.AR submitted that, in response to the notices issued by the FAA, the assessee had duly filed its submissions through the online portal. However, the FAA dismissed the appeal without considering the submissions filed by the assessee. The Ld.AR further submitted that, even during the assessment proceedings, the assessee had responded to the notices issued by the AO which were also not taken into account. In support of this contention, the Ld.AR furnished screenshots from the e-portal evidencing the filing of such responses. Accordingly, it was prayed that the matter be restored to the file of the AO for de novo consideration.

4.

The Ld.DR supported the order of the AO and the FAA.

5.

We have heard the rival submissions and perused the material available on record. It is observed that the assessee has claimed to have filed its responses to the notices issued by the AO as well as the FAA through the e-portal, which, however, were not considered while

:- 3 -: ITA No.1161/Chny/2026 passing the respective orders. The Ld.AR has also placed on record screenshots evidencing such filings. In view of the above, and in the interest of natural justice, we deem it appropriate to set aside the impugned order and restore the matter to the file of the AO for de novo adjudication. The AO is directed to consider the submissions/evidences filed by the assessee and to afford a reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and furnish all requisite details and evidences in support of its claim and shall not seek unnecessary adjournment. It is ordered accordingly.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27th April, 2026 at Chennai.

Sd/- Sd/- (प�मावती एस) (जॉज� जॉज� के) (PADMAVATHY S) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�ई/Chennai, �दनांक/Dated, the 27th April, 2026 RSR आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Chennai 4. �वभागीय ��त�न�ध/DR By Order 5. गाड� फाईल/GF. Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.04.28 10:24:55 +05'30'

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