DAECHANG INDIA SEAT COMPANY PRIVATE LIMITED,KANCHIPURAM vs. DEPUTY COMMISIONER OF INCOME TAX, CHENNAI

This appeal filed by the assessee is directed against the Addl/JCIT(A)-3, Mumbai order dated 11.09.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17.

The Ld.AR for the assessee submitted that the assessee did not receive the hearing notices issued from the office of the FAA since the registered e-mail ID of the assessee was inoperative during the relevant period. Therefore, the assessee could not represent its case before the FAA during the appellate proceedings. Hence, it was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of the case.

The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

We have heard rival submissions and perused the materials on record. The proceeding before the FAA was ex-parte, since the assessee did not respond to the notices issued. The Ld.AR ID was inoperative during the relevant period and hence, the hearing notices were not received resulting in non-appearance before the FAA. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the office of the FAA. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA as a last opportunity. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.