RAMASAMY PERIYASAMY,COIMBATORE vs. ITO, WARD-2(4), TIRUPUR

Brief facts of the case are that the assessee is an individual employed as Branch Operation Head in Axis Bank and deriving income under the head “Salary”. The assessee filed the return of

Aggrieved by the order passed by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A) and sought opportunity to furnish supporting documents in respect of the income earned from online game winnings, which according to the assessee were liable to tax under section 115BB of the Act. However, the ld. CIT(A), vide order dated 11.12.2025, dismissed the appeal ex parte on account of non-compliance with notices issued during the appellate proceedings and confirmed the action of the Assessing Officer.

Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before this Tribunal and has sought one more opportunity to furnish the relevant details and supporting evidences in support of the grounds raised in appeal.

Despite service of notice, none appeared on behalf of the assessee at the time of hearing. However, from the material available on record, it is seen that the grievance of the assessee is that the ld. CIT(A) passed the impugned ex parte order without

The ld. Departmental Representative, on the other hand, supported the orders of the lower authorities and submitted that sufficient opportunities were granted to the assessee during the appellate proceedings and therefore the ld. CIT(A) was justified in passing the impugned order.

We have heard the ld. Departmental Representative and perused the material available on record. Considering the facts and circumstances of the case, we are of the view that one final opportunity deserves to be granted to the assessee in the interest of substantial justice. The principles of natural justice require that adequate opportunity be afforded to the assessee to substantiate the claim with necessary documentary evidences. Accordingly, we set aside the impugned order passed by the ld. CIT(A) and restore the matter to his file for fresh adjudication on merits, in accordance with law. The ld. CIT(A) shall provide reasonable opportunity of hearing to the assessee and decide the appeal afresh after considering the evidences and submissions that may be filed by the assessee. The assessee is also directed to diligently prosecute the appeal and extend full cooperation during the appellate proceedings. Failure to comply with notices or directions issued by the ld. CIT(A) shall entitle the appellate authority to proceed in accordance with law.