ARULMIGU VENKATESAPERUMAL THIRUKKOIL,TIRUPPUR vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX (EXEMPTIONS), COIMBATORE, COIMBATORE
आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं सुĮी पɮमावती एस, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI PADMAVATHY S, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 1284/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Year: 2018-19
M/s. Arulmigu
Venkatesaperumal Thirukkoil,
Mondipalayam,
Avinashi, Tirupur – 641 655. PAN: AADTA 8020D
Vs.
The Asst. Commissioner of Income Tax (Exemptions),
Coimbatore
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri N.V. Krishnan, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Dr.M. Sri Shanmuga Priya, JCIT
सुनवाई कᳱ तारीख/Date of Hearing : 23.07.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 25.07.2025
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
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.
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.
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.
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.
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. (पɮमावतीएस)
(PADMAVATHY S)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चे᳖ई/Chennai,
ᳰदनांक/Dated, the 25th July, 2025
:- 4 -:
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
1. अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR
गाड[ फाईल/GF.