What did the Tribunal hold?

The Tribunal noted the lack of compliance by the assessee and the request for another opportunity. Considering the nature of the addition, the matter was remanded to the CIT(A) for fresh consideration.

The assessee's appeal was filed against the order of the CIT(A) for AY 2013-14. No compliance was made by the assessee before the CIT(A) despite notices.

What were the issues?

Whether the appeal should be allowed for statistical purposes and remanded to the lower authority due to non-compliance by the assessee.

Shanmugam Anand, Erode vs ITO | ITAT Chennai 2026

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 13.05.2026Pronounced: 29.05.2026

आयकर अपीलीय अिधकरण, ’डी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1747/Chny/2026 िनधा�रण वष�/Assessment Year: 2013-14 Shanmugam Anand, Vs. The Income Tax Officer, 2M, Thanneer Pandal Palayam, Ward 1(1), Income Tax Office R.N. Pudur post,B.P .Agraharam, Buildings, Erode -638001. Erode –Tamilnadu, 638005 [PAN: AIVPA5377P] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. N. C. Ravi Krishnan, Advocate (Virtual) ��थ� की ओर से/Respondent by : Mr. Nathala Ravi Babu, CIT सुनवाई की तारीख/ Date of hearing : 13.05.2026 घोषणा की तारीख /Date of Pronouncement : 29.05.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 06.02.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2013-14.

At the outset, we note that no compliances were made before the ld. CIT(A) in response to the notices issued therein, which is evident from para No. 6.1 of the impugned order.

2 I.T.A. No.1747/Chny/26

Ld. AR Mr. N. C. Ravi Krishnan, Advocate, prayed for one more opportunity to the assessee, as the assessee is ready to prosecute his case without fail before the ld. CIT(A).

Ld. DR Mr. Nathala Ravi Babu, CIT, reported no objection.

Considering the submissions of the ld. AR and DR and taking into account the nature of addition which requires assistance and representation before the ld. CIT(A), we deem it proper to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The assessee shall represent his case without fail and is at liberty to file evidence, if any, in support of his claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.

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

Order pronounced on 29th May, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 29.05.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR &

3 I.T.A. No.1747/Chny/26

गाड� फाईल/GF.

SHANMUGAM ANAND,ERODE vs. ITO WARD 1(1), ERODE

What did the Tribunal hold?

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