P.R.V. CONSTRUCTIONS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-5(2), CHENNAI

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ITA 981/CHNY/2025Status: DisposedITAT Chennai23 June 2025AY 2017-18Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the FAA order was ex-parte due to the assessee's non-compliance with notices. However, considering the interest of justice and fair play, the matter was restored to the FAA for fresh adjudication with a reasonable opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal was filed against an ex-parte order passed by the Commissioner of Income Tax (Appeals). The assessee contended that hearing notices were sent to an inaccessible email ID, preventing their appearance.

What were the issues?

Whether the ex-parte order passed by the FAA should be set aside and the matter remanded for fresh adjudication due to non-receipt of notices by the assessee?

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

Hearing: 18.06.2025Pronounced: 23.06.2025

आदेश /O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.02.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.

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.

3.

The Ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority (FAA) were sent to the email id which was given in the income-tax return filed by the assessee and not to the email id given in Form 35, which was not accessible by the assessee. Therefore, the assessee could not appear during the appellate proceedings. Hence, it was prayed 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 its case.

4.

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.

5.

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 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 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 23rd June, 2025 at Chennai.

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