What did the Tribunal hold?

The Tribunal found it proper to remand the matter to the CIT(A) for a fresh consideration. The assessee was directed to represent its case without fail and was given liberty to file supporting evidence.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as the assessee remained exparte. The assessee's representative requested a remand to the CIT(A) for fresh consideration.

What were the issues?

Whether the appeal dismissed for non-prosecution by the CIT(A) should be remanded for fresh consideration to allow the assessee to present its case.

M/S. Eswaraas Apparel, Tirupur vs ITO | ITAT Chennai 2026

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 15.06.2026Pronounced: 17.06.2026

आयकर अपीलीय अिधकरण, ’ ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद एवं �ी एस.एस. िव"ने$ रिव, �ाियक सद के सम% । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No. 925/Chny/2026 िनधा'रण वष'/Assessment Year: 2020-21 M/s. Eswaraas Apparel, Vs. Income Tax Officer, 3/181-D, Parapalyam, Ward -1(2), Mannari Post, Uthukuli Road, Tirupur. Tirupur – 641 607. [PAN: AAFFE-7749-B] (अपीलाथ*/Appellant) (+,थ*/Respondent) अपीलाथ* की ओर से / Appellant by : Shri Suraj Nahar, CA +,थ* की ओर से/Respondent by : Shri. S. Manoj Prakash, JCIT सुनवाई की तारीख/ Date of hearing : 15.06.2026 घोषणा की तारीख /Date of Pronouncement 17.06.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 20.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2020-21.

2 ITA No. 925/Chny/2026

The ld.AR, Shri. Suraj Nahar, CA, submits that the assessee

remained exparte before the ld.CIT(A) and no assistance whatsoever

made challenging the action of the AO in making various additions. He

prayed to remand the matter to the file of the ld.CIT(A) and he

undertakes that the assessee shall appear before the ld.CIT(A) without

fail.

The ld.DR, Shri. S. Manoj Prakash, JCIT, reported no objection.

Taking into consideration submissions of the ld.AR and ld.DR and

circumstances of the case, we note that the assessee challenged the

assessment order before the ld.CIT(A), wherein the ld.CIT(A) dismissed

the appeal for non-prosecution which is evident from para no. 5.1 to 5.5

of the impugned order. Therefore, we deem it proper to remand the

matter to the file of the ld.CIT(A) for a fresh consideration with a direction

that the assessee shall represent his case before the ld.CIT(A) without

fail. The assessee is liberty to file evidences, if any, in support of its

claim. Thus, grounds raised by the assessee is allowed for statistical

purposes.

3 ITA No. 925/Chny/2026

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 17th June, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Chennai, Dated: 17.06.2026 JPV आदेश की +ितिलिप अ3ेिषत/Copy to: 1. अपीलाथ*/Appellant, 2.+,थ*/ Respondent, 3. आयकर आयु4/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय +ितिनिध/DR & 5. गाड' फाईल/GF.

PRASANNA Digitally signed by PRASANNA VANI JETTY VANI JETTY Date: 2026.06.18 16:53:15 +05'30'

M/S. ESWARAAS APPAREL,TIRUPUR vs. ITO, WARD-1(2), TIRUPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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