RADHA KRISHNAN ARUN PRAKASH,MADURAI vs. INCOME TAX OFFICER, NON-CORPORATE WARD 1(1), MADURAI, INCOME TAX OFFICE,

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ITA 3048/CHNY/2024Status: DisposedITAT Chennai23 April 2025AY 2018-2019Bench: SHRI ABY T VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the lower authorities' orders were not speaking orders and lacked proper inquiry. It was decided to give the assessee one last opportunity to present their case before the Assessing Officer, who is directed to re-adjudicate the matter after hearing the assessee and passing a speaking order.

What were the facts?

The assessee's appeal challenges an ex-parte order passed by the NFAC, Delhi, for the assessment year 2018-19. The lower authorities passed ex-parte orders without providing sufficient opportunity for the assessee to be heard or to file required details.

What were the issues?

Whether the ex-parte orders passed by lower authorities were justified without granting adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 27.02.2025

Radhakrishnan Arun Prakash, Income Tax Officer, No.53A, Lakshmipuram 1st Street, Non-Corporate Ward-1(1), Madurai, Madurai Tamil Nadu-625 009. [PAN: AHGPA2697G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr. T.Vasudevan, Advocate. प्रत्यर्थी की ओर से /Revenue by : Dr.I.Roopa, Addl, CIT सुिवाई की तारीख/Date of Hearing : 27.02.2025 घोर्णा की तारीख /Date of Pronouncement : 23 .04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1070362349(1) dated 14.11.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2018-19. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 14.11.2024 passed by NFAC, Delhi.

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