RAMASAMY PARAMASIVAM,CUDDALORE vs. ITO, WARD-3,, CUDDALORE

ITA 609/CHNY/2026Status: DisposedITAT Chennai19 May 2026AY 2017-183 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal before the ITAT after a significant delay, which was condoned. The original assessment order increased the taxable income substantially. The CIT(A) dismissed the assessee's appeal due to non-prosecution.

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without providing a proper opportunity to the assessee. Therefore, the impugned order was set aside, and the matter was restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording sufficient opportunity to the assessee to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 246A(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI

Hearing: 15.04.2026

PER MANU KUMAR GIRI, JM:

The captioned appeal filed by the Assessee are directed against the order of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-3, Ahmedabad dated 19.03.2024 for Assessment Years 2017-18. 2. In the instant appeals, the registry has noted the delay of 630 days in filing the captioned appeal. We have gone through the condonation petition along with affidavit filed, we find that the reasons given by the assessee are suf

The order continues below.

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