SASIREKA BOOPATHI,THANJAVUR vs. INCOME TAX OFFICER, THANJAVUR

ITA 4113/CHNY/2025Status: DisposedITAT Chennai17 March 2026AY 2019-2020Bench: SHRI GEORGE GEORGE K (Vice President), SHRI INTURI RAMA RAO (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's illness, noting that the Department did not controvert the affidavit. The Tribunal found that both the assessment order and the CIT(A)'s order were ex parte. Therefore, the matter was remanded to the Assessing Officer for a denovo assessment, allowing the appellant an opportunity of hearing.

What were the facts?

The assessee did not file a regular return of income for AY 2019-20. Based on information about the purchase of property, the AO formed an opinion of escaped assessment and issued notices under sections 148A and 148. The assessee did not comply. The AO proceeded with a best judgment assessment under section 144, making an addition of Rs. 6,00,000 for unexplained investment. The CIT(A) dismissed the appeal for non-prosecution.

What were the issues?

Whether the ex parte assessment and CIT(A) orders are valid, and if the case should be remanded for a fresh assessment after providing an opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 139,Section 148A,Section 148,Section 144,Section 147,Section 144B,Section 142(1),Section 151A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHENNAI BENCHES “D” :: CHENNAI

Before: SHRI GEORGE GEORGE K, VICE- & SHRI INTURI RAMA RAO

For Appellant: Shri Gokularaman – CA
For Respondent: Ms. V Aswathy – JCIT
Hearing: 18/02/2026Pronounced: 17/03/2026

PER INTURI RAMA RAO, AM : This appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi passed under section 250 of the Income Tax Act, 1961 for the A.Y.2019-20 dated 19.09.2025. The Assessee raised the following grounds of appeal :

ITA No.4113/CHNY/2025 [A]

“ 1. The Assessment Order passed by the National Faceless Assessment Unit is very much inconsistent with the mandatory requirement of Section 151A and as per CBDT's Faceless Assessment Scheme, vide Notification No.18/2022/F.No.370142/16/2022-TPL(Part1) dated 29th March,2022. Therefore, the Ass

The order continues below.

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