C V SEKARRAJAN,CHENNAI vs. ITO NON CORPORATE WARD 2(4), CHENNAI

At the very outset, we notice that the orders of CIT(A) are ex-parte, since there was no compliance from the assessee to various notices issued from the office of the CIT(A). Further, we also note that the assessments have been completed on best judgment basis r.w.s.144 r.w.s. 147 of the Act.

The Ld. AR submitted that the assessee was a senior citizen and had passed away on 05.02.2026 after filing the present appeals before the Tribunal. The Ld. AR further submitted that the deceased assessee had failed to take note of the notices issued by the AO and the CIT(A) and, consequently, the proceedings before the lower authorities remained ex-parte. It was contended that, in view of the demise of the assessee and the difficulties faced by the legal heirs in prosecuting the matters, one more opportunity may be granted to effectively present the cases before the AO. The Ld.AR undertook that he would duly appear and furnish the necessary details as and when called for.

We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the CIT(A) were ex-parte, since the assessee did not respond to various notices issued from the office of the AO & CIT(A). The Ld. AR submitted that the assessee, after filing the appeals before the Tribunal expired on 05.02.2026 and therefore, requested one more opportunity may be granted to the legal heirs of the assessee to represent the matters before the AO. The Ld.AR also undertook that he would duly appear and furnish the necessary details as and when called for. Considering the submissions of the Ld. AR and in the interest of justice and fair play, we are of the view that the matters ought to be restored to the files of the AO with a condition assessee pays a cost of Rs.10,000/- (Rupees ten thousand only) in each case to be paid to Tamil Nadu State Legal Services Authority at the Hon’ble High Court of Madras. The amount of Rs.20,000/- shall be paid within a month’s time from the date of receipt of this order and produce the receipt for the

In the result, the appeals filed by the assessee are allowed for statistical purposes.