TVISHA CAPITAL INVESTMENTS CONSULTANCY PRIVATE LIMITED, CHENNAI,CHENNAI vs. THE INCOME TAX OFFICER, CORPORATE WARD 3(1), CHENNAI, CHENNAI

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ITA 1590/CHNY/2025Status: DisposedITAT Chennai21 July 2025AY 2018-19Bench: the FAA and the assessee has not submitted the reasons for delay. The FAA has noted that though the assessee in Form 35 has stated that the reasons for condonation of delay and supporting documentary evidence will be furnished during the course of hearing, no application has been filed for condonation of delay and therefore, the appeals are not only delayed but defective.4 pages

AI SummaryAllowed

Facts

The assessee filed appeals against ex-parte orders of the FAA, which were passed due to non-compliance to hearing notices and delay in filing appeals. The assessee, a defunct company, claimed it became aware of assessment orders only upon receiving penalty orders, leading to delayed appeals without a condonation application.

Held

The Tribunal, while deprecating the assessee's lack of response, restored the matter to the FAA in the interest of justice and equity. The FAA is directed to provide the assessee an opportunity to file a condonation application, and if accepted, decide the appeals on merits.

Key Issues

The key issue was whether the assessee, a defunct company, should be granted a fresh opportunity to explain the delay in filing appeals and represent its case, despite previous non-compliance and ex-parte dismissal by the FAA.

Sections Cited

250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA

Hearing: 16.07.2025Pronounced: 21.07.2025

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals filed by the assessee are directed against the five different orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 10.03.2025/11.03.2025 to 1590/Chny/2025 :- 2 -: passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2017-18 & 2018-19.

At the very outset, we notice that the orders of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the three hearing notices issued from the office of the First Appellate Authority.

We also notice that there is a delay in filing the appeals before the FAA and the assessee has not submitted the reasons for delay. The FAA has noted that though the assessee in Form 35 has stated that the reasons for condonation of delay and supporting documentary evidence will be furnished during the course of hearing, no application has been filed for condonation of delay and therefore, the appeals are not only delayed but defective.

The Ld.AR for the assessee submitted that the assessee is a company and it has become defunct and struck off from the rolls of Registrar of Companies (RoC), Chennai from the year 2018. It was submitted that the assessee could not respond to the to 1590/Chny/2025 :- 3 -: notices issued from the office of the AO, since assessee’s business was closed and there was no one taking care of administrative affairs of the company. It was stated that assessee company was aware of the assessment orders being passed only when assessee company received penalty orders and immediately, filed appeals before the First Appellate Authority with delay. The Ld.AR for the assessee pleaded that one more opportunity may be provided to the assessee company to explain the reason for belated filing of appeals before him and for proper representation of its case.