PANEERSELVAM SUBRAMANIAM,CHENNAI vs. ITO, NCW-5(1), CHENNAI

ITA 3068/CHNY/2025Status: DisposedITAT Chennai11 February 2026AY 2016-17Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that both the AO and the Ld.CIT(A) passed ex parte orders. Citing the Supreme Court decision in TIN Box Co. v. CIT, the Tribunal found that the assessee was not given a proper opportunity of being heard due to issues like non-service of notices. Therefore, the Tribunal set aside the impugned order of the Ld.CIT(A) and restored the assessment back to the AO for de-novo assessment.

What were the facts?

The assessee is in appeal against an ex parte order by the Ld.CIT(A) which confirmed an addition of ₹52,50,000/-. The Ld.CIT(A) dismissed the appeal as not maintainable because the assessee neither filed a return of income nor paid advance tax. The Assessing Officer (AO) also passed an ex parte order making the same addition. The assessee's counsel requested one more opportunity to present evidence.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the authorities below, and if the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 249(4)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 04.02.2026Pronounced: 11.02.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter

referred to as “the Ld.CIT(A)”), Delhi, dated 17.10.2025 for the Assessment Year (hereinafter referred to as "AY”) 2016-17. SP

No.104/Chny/2025 is a Stay Petition filed by the assessee against the demand raised for AY 2016-17. ITA No.3068/Chny/2025 & SP No.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 249(4)

All 251 judgments and leading authorities on Section 249(4) →

Recent GST High Court judgments

Search GST case law →