CHANDAN BALA,CHENNAI vs. ITO, NCW-11(3), CHENNAI

At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to three notices issued from the office of the First Appellate Authority.

The Ld. AR submitted that the assessee had sought an adjournment in response to the first hearing notice dated 19.02.2026. The Ld. AR further submitted that only two additional notices were issued, dated 02.03.2026 and 10.03.2026, and that the impugned order came to be passed on 18.03.2026. The Ld.AR contended that the assessee was not afforded sufficient and reasonable opportunity of being heard before the passing of the order. Accordingly, the Ld. AR pleaded that one more opportunity be granted to the assessee to effectively present his case before the FAA. The Ld.AR further undertook that he would duly appear before the Appellate Authority and furnish the necessary details as and when called for.

The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of

We have considered the rival submissions and perused the material available on record. It is observed that the assessee had sought an adjournment in response to the first notice issued by the FAA. Subsequently, two notices were issued on 02.03.2026 and 10.03.2026, and the impugned appellate order was passed on 18.03.2026. The Ld.AR contended that the assessee was not afforded sufficient and reasonable opportunity of being heard before the passing of the order. Considering the facts and circumstances of the case, and keeping in view the principles of natural justice, we are of the view that one more opportunity deserves to be granted to the assessee for effective representation before the FAA. The Ld.AR has also undertaken to duly appear before the FAA and furnish the requisite details and evidences as and when called for. In light of the submissions of 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 FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with

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