ELUMALAI JAYACHANDRAN,CHENNAI vs. ITO, NCW-8(2), CHENNAI

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ITA 2075/CHNY/2026Status: DisposedITAT Chennai19 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the assessee's claim of unawareness of online proceedings and reliance on counsel, granted one more opportunity in the interest of natural justice. The appeal was remitted back to the CIT(A) for a fresh decision after calling for necessary details.

What were the facts?

The assessee, an individual, failed to file an income tax return. The Assessing Officer (AO) reopened the assessment and assessed income at Rs. 54,72,495/-. The assessee did not respond to notices from the AO or the CIT(A), leading to an ex-parte dismissal by the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity to represent their case before the tax authorities due to lack of proper representation and awareness of proceedings.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(d),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

For Respondent: Mr. C.P. Solomon, Addl. CIT

आदेश / O R D E R

PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 24.02.2026 for Assessment Year (AY) 2020-21.

2.

The assessee is an individual and did not file the return of income. The A.O received information with regard to the various financial transactions undertaken by the assessee during the year under consideration. Since the

ITA No.2075/Chny/2026 Elumalai Jayachandran :- 2 -:

assessee did not file the return of income, the A.O reopened the assessment by issue of notice u/s. 148 of the Act after passing the order u/s. 148A(d) of the Act. The assessee neither filed the return of income nor responded to any of the notices issued by the A.O. Accordingly, the A.O completed the assessment assessing the income at Rs. 54,72,495/-. Aggrieved, the assessee filed further appeal before the CIT(A). Even before the CIT(A), the assessee did not respond and therefore the CIT(A) dismissed the appeal ex-parte.

3.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee is a news paper agent and is not aware of the online income tax proceedings. The ld AR further submitted that the assessee completely relied on his counsel for handling the tax matters who did not provide proper professional support due which the assessee could not represent the case properly before the lower authorities. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the CIT(A) with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with appellate proceedings. It is ordered accordingly.

ITA No.2075/Chny/2026 Elumalai Jayachandran :- 3 -:

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 19th day of June, 2026 at Chennai.

Sd/- Sd/- (मनु कुमार िग"र) (पदमावती यस) (Manu Kumar Giri) (Padmavathy.S) �याियक �याियक सद�य �याियक �याियक सद�य सद�य / Judicial Member सद�य लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�नई/Chennai, �दनांक/Dated: 19th June, 2026. EDN, Sr. P.S आदेश क� �ितिल�प 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 Digitally signed by EJTADA DURGA EJTADA DURGA NARESH NARESH Date: 2026.06.23 11:57:49 +05'30'

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