ARULMIGU VENKATESAPERUMAL THIRUKKOIL,TIRUPPUR vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX (EXEMPTIONS), COIMBATORE, COIMBATORE

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ITA 1284/CHNY/2025Status: DisposedITAT Chennai25 July 2025AY 2018-19Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI PADMAVATHY S (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's non-compliance and deprecated the nonchalant attitude but, in the interest of justice, remitted the matter to the AO for fresh adjudication with a direction for the assessee to co-operate.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessment was completed under best judgment assessment due to non-compliance by the assessee to multiple notices from the AO and FAA.

What were the issues?

Whether the matter should be remanded to the AO for fresh adjudication given the assessee's non-compliance and ex-parte orders.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND SHRI PADMAVATHY S

Hearing: 23.07.2025Pronounced: 25.07.2025

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 03.03.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.

2 -: 2. 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 six notices issued from the office of the First Appellate Authority. Further, we also notice that the assessment has been completed on best judgment assessment u/s. 147 r.w.s. 144 of the Act.

3.

The Ld.AR for the assessee submitted that the order passed by the FAA is ex-parte and the assessment has also been completed on best judgment basis u/s.144 of the Act. Therefore, it was prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of its case. The Ld.AR also undertook that he shall appear before the AO and submit the necessary details as and when called for.

4.

The Ld.DR submitted that adequate opportunities were provided from the offices of the AO and the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

5.

We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the FAA 3 -: was ex-parte, since the assessee did not respond to various notices issued. The assessee has not produced any documentary evidences in support of the grounds raised before the FAA. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA and the AO. The Ld.AR undertakes that he will appear before the AO and submit the necessary details as and when called for. In light of the submissions of Ld.AR and in the interest of justice and fair play, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

6.

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

Order pronounced in the open court on 25th July, 2025 at Chennai.

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