SELVARAJ GOKULNATH,CHENNAI vs. THE INCOME TAX OFFICER, NON CORP WARD 17(6), CHENNAI
आयकर अपीलीय अिधकरण, ’डी’ यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
ी मनु कुमार िग र, ाियक सद एवं
ी एस. आर. रघुनाथा, लेखा सद के सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2329/Chny/2025
िनधारण वष/Assessment Year: 2021-22
Selvaraj Gokulnath,
H1-0548, Fifth Floor,
Brigade Xanadu Bonito,
1, Chanakyan Main Road,
Nolambur, Chennai-600 095. v.
The ITO,
Non-Corporate Ward-17(6),
Chennai.
[PAN: AXLPG 3998 H]
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथ क ओर से/ Appellant by :
Mr.S.R.Srikrishna, Advocate
यथ क ओर से /Respondent by :
Mr.Krishna Murthy AT, JCIT
सुनवाईकतारीख/Date of Hearing
:
22.10.2025
घोषणाकतारीख /Date of Pronouncement
:
27.10.2025
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeals), Delhi, [‘CIT(A)’ in short] dated 27.06.2025 for Assessment Year 2021-22. 2. The assessment order passed ex parte u/s.144 of the Act and the Ld.CIT(A) dismissed in limine not condoning the delay of ‘631’ days. The Ld.Counsel for the assessee pleaded for one more opportunity before the AO.
Selvaraj Gokulnath
:: 2 ::
Per contra, Ld.DR pleaded for dismissal of the appeal as the assessee has neither appeared before the AO nor filed appeal in time before the Ld.CIT(A). 4. We have heard both the parties and perused the records. We perused the reasons for delay in filing appeal at page 3 of the impugned order and find the same sufficient cause hence condone the delay. We also note that the AO has passed the ex parte order u/s.144 of the Act. Therefore, to meet the substantial justice, we set aside the impugned order and restore the appeal back to the file of the AO for de novo assessment after affording proper opportunity to the assessee subject to payment of ₹10,000/- (Rupees Ten Thousand) which shall be deposited by the assessee within ‘30’ days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before the AO whose shall proceed for hearing for de novo assessment on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which the AO shall be at liberty to proceed with the assessment proceedings on merits as per law. Legal issues are kept open. The Ld.AR has undertaken to appear and file the relevant papers and other relevant documents as asked by the AO. Selvaraj Gokulnath :: 3 ::
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on the 27th day of October, 2025, in Chennai. (एस. आर. रघुनाथा)
(S.R.RAGHUNATHA)
लेखा सदय/ACCOUNTANT MEMBER (मनु कुमार िग र)
(MANU KUMAR GIRI)
याियक सदय/JUDICIAL MEMBER
चे ई/Chennai,
!दनांक/Dated: 27th October, 2025. TLN
आदेश क ितिलिप अ$ेिषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
िवभागीयितिनिध/DR 5. गाडफाईल/GF