SUBBIAH KARTHIKA,SANKARANKOIL vs. THE INCOME TAX OFFICER, TIRUNELVELI
आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.34/Chny/2025
Assessment Years: 2017-18
Subbiah Karthika,
No.30, Pro.Suryaa Solar Power System
Subbaih Pillai Building, Sankarankoil,
Tirunelveli,
Tamil Nadu-6227756. [PAN: CSKPK9570K]
Income Tax Officer,
Ward-2,
Tirunelveli
(अपीलार्थी/Appellant)
(प्रत्यर्थी/Respondent)
अपीलार्थी की ओर से/ Assessee by :
Shri.Rajesh, Advocate
प्रत्यर्थी की ओर से /Revenue by :
Smt.Samantha Mullamudi, Addl.CIT
सुनवाई की तारीख/Date of Hearing
:
25.03.2025
घोषणा 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 / APL / S / 250 / 2024-25 / 1070164202(1) dated
07.11.2024 of the Learned Commissioner of Income Tax [herein after
“CIT(A), for the assessment years 2017-18. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 07.11.2024
passed by Addl/JCIT Prayagraj.
Page - 2 - of 3
0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 18.12.2019. The appeal was dismissed for non-compliance to the statutory notices issued by the Ld. First Appellate Authority.
0 The Ld. DR has relied upon the order of lower authorities.
0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. The Ld. CIT(A) has recorded that it had issued several notices which remained non-complied. Para 8.1 of the order shows that only three notices were issued between February 2021 to October-2024. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not adequately touched upon merits of the case. Accordingly, the order of lower authorities is set aside and the Ld.CIT(A) is directed to readjudicate the appeal after giving due opportunity of being heard and by passing a speaking order. All the grounds raised by the assessee are allowed for statistical purposes. Page - 3 - of 3
0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 23rd , April-2025 at Chennai. (मनु कुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 23rd , April-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Madurai 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF