JAGANNATHAN BHALAJI,CHENNAI vs. ITO, NCW-9(1), CHENNAI
आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 1569/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Year: 2018-19
Shri Jagannathan Bhalaji,
30/36, Amuthasarathy Apts,
Ground Floor, Car Street,
Triplicane,
Chennai – 600 005. PAN: AFPPB 8127B
Vs.
The Income Tax Officer,
Non-Corporate Ward – 9(1),
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Darshan Bothra, CA
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri P.K. Senthil Kumar, Addl.CIT
सुनवाई कᳱ तारीख/Date of Hearing : 15.07.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 15.07.2025
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 24.03.2025 passed under section 250 of :- 2 -:
the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant
Assessment Year is 2018-19. 2. At the very outset, we notice that the order of First Appellate
Authority (FAA) is ex-parte, since there was no compliance from the assessee to four notices issued from the office of the First Appellate
Authority. The Ld.AR only prayed that in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of his case.
The ld.DR submitted that adequate opportunities were provided from the office of 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 FAA was ex-parte, since the assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA :- 3 -: 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 15th July, 2025 at Chennai. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चे᳖ई/Chennai,
ᳰदनांक/Dated, the 15th July, 2025
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
1. अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR
गाड[ फाईल/GF.