MUTHUKUMAR ANBANANTHAM,NAGAPATTINAM vs. ACIT, CIRCLE 2(1), TRICHY, THANJAVUR

ITA 4247/CHNY/2026Status: DisposedITAT Chennai26 October 2026AY 2018-193 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, it was proper to remand the matter back to the file of the CIT(A). The assessee was granted liberty to file any evidence in support of their claim. Consequently, the order of the CIT(A) was set aside, and the grounds raised by the assessee were allowed for statistical purposes. The ratio decidendi is that where an assessee fails to appear before the first appellate authority but expresses willingness to furnish details, and the Revenue has no objection, a remand for fresh consideration is appropriate to ensure justice.

What were the facts?

The assessee, Muthukumar Anbanantham, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai, against the order dated 29.06.2026 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19. The ITAT noted that the assessee made no representation before the first appellate authority and did not comply with four notices issued by the CIT(A). The assessee's counsel submitted that the assessee was ready to furnish all details and prayed for a remand. The Revenue's representative reported no objection.

What were the issues?

1. Whether the appeal should be remanded to the Assessing Officer for fresh consideration, given the assessee's failure to appear and provide details before the first appellate authority. The assessee argued for a remand to furnish all supporting details for the grounds raised before the first appellate authority. The Revenue did not object to the remand.

AI-generated summary — verify with the full judgment below

Before: SHRI S.S. VISWANETHRA RAVI & SHRI S.R. RAGHUNATHA

Hearing: 13.10.2026Pronounced: 26.10.2026

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रघुनाथा, लेखा सद� के सम# BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER & SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4247/Chny/2026 िनधा$रण वष$/Assessment Year: 2018-19 Muthukumar Anbanantham, Vs. Assistant Commissioner of Income 1/74, Thakattur, Chettiyakadu, Tax, Vedaranyam, Circle -2(1), Nagapattinam – 614 714. Trichy. [PAN: BJMPM-0627-B] (अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से / Appellant by : Mr. S. Girish Kumar, Advocate '(थ& की ओर से/Respondent by : Ms. Anshu Sharawat, Addl.CIT सुनवाई की तारीख/ Date of hearing : 13.10.2026 घोषणा की तारीख /Date of Pronouncement : 26.10.2026 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 29.06.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19.

:-2-: ITA No: 4247/Chny/2026

At the outset, it is noted that no representation whatsoever made by

the assessee before the first appellate authority, which is evident from

para no.6 of the impugned order. We note that no compliance

whatsoever made by the assessee in response to four notices issued by

the ld.CIT(A).

The ld.AR, Mr. S. Girish Kumar, Advocate, submits that the

assessee is ready to furnish every detail in support of grounds raised

before the first appellate authority and prayed to remand the matter to

the file of the ld.CIT(A).

The ld.DR, Ms. Anshu Sharawat, Addl.CIT, reported no objection.

Heard both the parties. Consdiering the facts and circumstances of

the case and taking into account the submissions of the ld.AR and ld.DR

and in the interest of justice, we deem it proper to remand the matter to

the file of the ld.CIT(A). The assessee is liberty to file evidences, if any, in support of his claim. Thus, order of the ld.CIT(A) is set aside and

grounds raised by the assessee are allowed for statistical purposes.

:-3-: ITA No: 4247/Chny/2026

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 26th October, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated: 26.10.2026 JPV आदेश की 'ितिलिप 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

PRASANNA Digitally signed by PRASANNA VANI JETTY VANI JETTY Date: 2026.10.28 09:39:34 +05'30'

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