KUPPUSAMY PRABHU,CHENNAI vs. ITO, WARD-1(4), TIRUPPUR

PDF · subscribers
ITA 3604/CHNY/2026Status: DisposedITAT Chennai25 August 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, acknowledging the assessee's medical condition. While deprecating the assessee's non-response, the Tribunal restored the matter to the AO for fresh adjudication in the interest of justice.

What were the facts?

The assessee's appeal was filed with a delay of 25 days due to ill health and frequent hospital visits. The lower authorities had completed the assessment ex-parte due to the assessee's non-compliance with notices.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte assessment should be set aside to grant the assessee an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI GAGAN GOYAL

Hearing: 24.08.2026Pronounced: 25.08.2026

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 10.03.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

ITA No.3604/CHNY/2026 - 2 - Kuppusamy Prabhu 2. There is a delay of 25 days in filing the appeal. The assessee has filed an affidavit seeking condonation of delay stating therein the reasons for delay. It is submitted that the assessee due to his ill health, was required to visit the hospital frequently and, consequently, could not devote sufficient attention to his business and day-to-day affairs. As a result, there was a delay in collecting the relevant papers from his Chartered Accountant and handing them over to his advocate for filing the appeal. On perusal of the reasons stated, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay and proceed to dispose off the appeal on merits.

3.

At the very outset, we notice that the order of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to five 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.147 r.w.s 144 r.w.s.144B of the Act.

4.

The Ld. AR submitted that the assessee had suffered from Covid-19 during the pandemic. Subsequently, the assessee due to his ill health, was required to visit the hospital frequently. Consequently, the assessee could not devote sufficient attention to his business and day-to-day affairs, resulting in the proceedings before the lower authorities being

ITA No.3604/CHNY/2026 - 3 - Kuppusamy Prabhu conducted ex-parte. In support of his submissions, the Ld. AR furnished the medical records evidencing the assessee’s continuous treatment over the past few years. The Ld. AR, therefore, pleaded that one more opportunity be granted to the assessee and the matter be restored to the file of the AO to enable him to effectively present his case. The Ld. AR undertook that she would duly appear before the AO and furnish all necessary details as and when called for.

4.

The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA & AO and there is no violation of principles of natural justice. Therefore, it was submitted that the appeal of the assessee may be dismissed.

5.

We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the FAA were ex-parte, since the assessee did not respond to various notices issued from the office of the AO & FAA. The Ld.AR submitted that assessee due to ill health could not devote sufficient attention to his business and day-to-day affairs, resulting in the proceedings before the lower authorities being conducted ex-parte. The Ld. AR submitted that one more opportunity may be granted to the assessee to represent his case before the AO and undertook that he would duly appear and furnish the necessary details as and when called for. We strongly deprecate the nonchalant attitude of the assessee in not responding to the statutory notices issued by the FAA &

ITA No.3604/CHNY/2026 - 4 - Kuppusamy Prabhu AO. However, considering the submissions of the Ld. AR and in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the AO with a condition assessee pays a cost of Rs.5,000/- (Rupees five thousand only) to be paid to Tamil Nadu State Legal Services Authority at the Hon’ble High Court of Madras. The amount of Rs.5,000/- shall be paid within a month’s time from the date of receipt of this order and assessee shall produce the receipt for the said payment before the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford 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 his 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 25th August,2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (गगन गोयल) (GEORGE GEORGE K) (GAGAN GOYAL) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 25th August, 2026 RSR, Sr.PS

ITA No.3604/CHNY/2026 - 5 - Kuppusamy Prabhu आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Coimbatore 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order REKHA Digitally signed by REKHA SENTHIL RAJ SENTHIL Date: 2026.08.28 RAJ 17:41:19 +05'30'

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →