RATHINAMPILLAI NAGARAJAN,TRICHY vs. INCOME TAX OFFICER, WARD 2(1), TRICHY, CANTONMENT TRICHY

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 25.07.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to three notices issued from the office of the First Appellate Authority.

The Ld.AR submitted that the assessee is an agriculturist. The assessee claimed gross agricultural income of Rs.39,62,750/- after incurring expenditure of Rs.5,98,050/- and had disclosed net agricultural income of Rs.33,64,700/-. During the course of assessment proceedings, assessee was directed to explain the receipt of agricultural income. In response to show-cause notice issued, assessee had submitted partial details / evidence in support of holding agricultural land, etc. However, no details were furnished with regard to earning of agricultural income to the extent of gross agricultural income of Rs.39,62,750/-. Hence, the AO added the entire agricultural income as ‘income from other sources’. The Ld.AR further submitted that since the assessee has not responded to the show-cause notices issued from the office of FAA, the FAA dismissed the appeal of the assessee. The Ld.AR submitted that the assessee is a farmer and is not well-versed with online proceedings, hence 3 -: the assessee failed to respond to the notices issued from the office of the FAA. Therefore, it was prayed that one last opportunity may be provided to the assessee to represent his case before the FAA.