What did the Tribunal hold?

The Tribunal decided to remand the matter back to the Commissioner of Income Tax (Appeals) for fresh consideration. The CIT(A) is directed to issue notice and the assessee must comply, or the CIT(A) should pass an order based on available material.

The assessee remained absent before the Assessing Officer and the Commissioner of Income Tax (Appeals). Both lower authorities passed ex parte orders. The assessee also remained absent for the ITAT hearing.

What were the issues?

Whether the case should be decided ex parte or remanded due to the assessee's non-appearance before the lower authorities and the Tribunal.

The Vriddhachalam Agrl Producers… vs ITO | ITAT Chennai 2026

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

Hearing: 13.05.2026Pronounced: 15.05.2026

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.1754/Chny/2026 िनधा�रण वष�/Assessment Year: 2022-23 The Vriddhachalam Agrl Producers Vs. Income Tax Officer, Ward 4, Coop Marketing Society Limited, Cuddalore. No. E1430, 17 Cuddalore Main Road ,Virudhachalam Cuddalore Vriddhachalam H.O 606001, Tamil Nadu India- 606001. [PAN: AABAT8784E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. T. Mythili, JCIT सुनवाई की तारीख/ Date of hearing : 13.05.2026 घोषणा की तारीख /Date of Pronouncement : 15.05.2026 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 22.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2022-23.

2 I.T.A. No.1754/Chny/26

When the appeal was taken up for hearing, none appeared on behalf of the assessee nor filed any adjournment petition. Thus, the assessee was called absent and set ex parte. We proceed to hear the ld. DR Ms. T. Mythili, JCIT, and decide the appeal on merits.

We find that the assessee remained absent before the AO and ld. CIT(A), and both the authorities below passed their respective orders ex parte of the assessee. Therefore, considering the facts and circumstances of the case, we deem it proper to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The ld. CIT(A) shall issue notice, and the assessee shall comply with the same without fail. In case the assessee fails to represent his case before the ld. CIT(A), the ld. CIT(A) is directed to consider the material available on record and pass the order in accordance with law. The assessee 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 15th May, 2026 at Chennai.

3 I.T.A. No.1754/Chny/26

SD/- SD/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 15.05.2026 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 & 5. गाड� फाईल/GF.

THE VRIDDHACHALAM AGRL PRODUCERS COOP MKTG. SOCIETY LTD.,CUDDALORE vs. ITO, WARD-4,, CUDDALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments