AVULA SUDARSANAM,CHENNAI vs. DCIT, NCC-19(1), CHENNAI

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ITA 3552/CHNY/2025Status: DisposedITAT Chennai02 February 2026AY 2015-16Bench: us regarding reopening of assessment without any new/fresh tangible material and submits that there was no failure on the part of the assessee in furnishing all details before the Assessing Officer during the course of original assessment proceedings under section 143(3) of the Income Tax Act, 1961 ["Act" in short]. The Id. AR prayed to remand the matter to the file of the Id. CIT(A) for fresh consideration. 3. The Id. DR Shri SBR Kumar Laghimsetti, Addl. CIT drew our attention para 6.3 of 1 pages

AI SummaryAllowed

Facts

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-compliance. The assessee's AR argued that the reopening of assessment was without fresh material and that all details were furnished during the original assessment. The DR contended that the assessee did not avail opportunities and failed to respond to notices.

Held

The Tribunal noted the non-compliance by the assessee in the first appellate proceedings leading to the dismissal of the appeal. Therefore, the matter was remanded to the CIT(A) for fresh consideration. The assessee was allowed to raise all issues, including legal grounds.

Key Issues

Whether the dismissal of the appeal by the CIT(A) for non-compliance was justified, and if the matter should be remanded for fresh consideration.

Sections Cited

143(3), 148

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Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 21.01.2026Pronounced: 02.02.2026

O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 11.09.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2015-16.

At the outset, the ld. AR Shri H. Yeshwanthkumar, CA submits that there was no compliance by the assessee before the ld. CIT(A) and the appeal of the assessee was dismissed exparte without discussing on merits of the case. He drew our attention to the legal ground raised before us regarding reopening of assessment without any new/fresh tangible material and submits that there was no failure on the part of the assessee in furnishing all details before the Assessing Officer during the course of original assessment proceedings under section 143(3) of the Income Tax Act, 1961 [“Act” in short]. The ld. AR prayed to remand the matter to the file of the ld. CIT(A) for fresh consideration.

The ld. DR Shri SBR Kumar Laghimsetti, Addl. CIT drew our attention para 6.3 of the impugned order and submits that the assessee did not avail the opportunities given by the ld. CIT(A) and also there was no response to the notice issued under section 148 of the Act and the SCN issued by the Assessing Officer.

Having heard both the parties and on perusal of the impugned order at para 6.6 of the impugned order, it is noted that no compliance was made by the assessee in the first appellate proceedings thereby the ld. CIT(A) dismissed the appeal for non-compliance. Therefore, we deem it proper to remand the matter to the file of the ld. CIT(A) and it is open to the assessee to raise any issues including legal ground and the ld. CIT(A) shall pass order in accordance with law. Thus the grounds raised are allowed for statistical purposes.