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Facts
The Income Tax Assessment for AY 2023-24 was completed at Rs. 69,84,061 against the returned income of Rs. 30,29,490. The assessee's appeal before the CIT(A) was dismissed due to non-compliance with notices.
Held
The Tribunal held that the assessee should be afforded one final opportunity to prosecute the appeal before the CIT(A). The impugned order was set aside and the matter was restored to the CIT(A) for de novo adjudication.
Key Issues
Whether the assessee was properly served with statutory notices and if the dismissal of appeal by CIT(A) was justified.
Sections Cited
29.09.2025
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This captioned Appeal filed by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 29.09.2025 for Assessment Year 2023-24.
Brief Facts of the case: The Income Tax Assessment of the Assessee for the year 2023-24 has been completed on a total income of Rs.69,84,061/ as against the returned income of Rs.30,29,490/- declared by the Assessee as per return of income filed on 12.12.2023 for A.Y. 2023-24.
Aggrieved, the Assessee filed an appeal before the Ld.CIT (A), NFAC, Delhi, [CIT(A)]. However, the Ld.CIT (A), vide its order dated 29.09.2025 dismissed the appeal of the Assessee on account of non-compliance of notices issued.
Now, the aggrieved Assessee is in appeal before ITAT, Chennai.
At the outset, the learned Authorised Representative (Ld. AR) for the assessee submitted that the matter deserves to be remanded to the file of the learned Commissioner of Income Tax (Appeals) [CIT(A)] for adjudication on merits, as the alleged statutory notices were not duly served upon the assessee.
Per contra, the learned Departmental Representative (Ld. DR) supported the orders of the authorities below and sought dismissal of the appeal, contending that the assessee is a habitual defaulter.
We have carefully considered the rival submissions, perused the material available on record, and examined the orders passed by the Assessing Officer as well as the Ld.CIT(A). Having regard to the facts and circumstances of the case, we are of the considered view that, in the interest of justice, the assessee ought to be afforded one final opportunity to appear and prosecute the appeal before the Ld.CIT(A). Accordingly, the impugned order is set aside and the matter is restored to the file of the Ld.CIT(A) for adjudication afresh. The Ld.CIT(A) shall dispose of the appeal de novo in accordance with law, after granting adequate opportunity of being heard to the assessee.
The assessee is directed to substantiate its case by producing all relevant evidence and documents without fail as per law. In the event of non-compliance, the Ld.CIT(A) shall be at liberty to proceed with the de novo adjudication in accordance with law.
Order pronounced on the 27th day of January, 2026, in Chennai.