What did the Tribunal hold?

The tribunal held that the CIT(A) order was passed ex-parte without deciding on merits. To uphold principles of natural justice, the assessee was granted another opportunity to present their case before the CIT(A).

The assessee's appeal for AY 2017-18 arose from an ex-parte order by the CIT(A) due to non-compliance. The assessee requested the matter be restored to the AO for a fresh decision.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without deciding on merits should be set aside and the matter remanded for fresh adjudication.

Radha Sundarkumar vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 24.06.2024Pronounced: 27.06.2024

O R D E R PER JAGADISH, A.M: Aforesaid appeal filed by the assessee for Assessment Year (AY) 2017-18 arises out of the order of Learned Commissioner of Income Tax, Appeal, Chennai -16 [hereinafter “CIT(A)”] dated 01.03.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Income Tax Act, 1961 on 19.12.2019. :- 2 -:

The Ld. Counsel for the assessee has submitted that the orders passed by the A.O as well as Ld. CIT(A) are ex-parte and therefore, the matter may be restored back to the file of Assessing Officer for deciding the issue afresh after considering the submissions.

On the other hand, the Ld. D.R argued that the assessee has not made any submissions, despite of sufficient opportunities provided to the assessee.

We have heard the rival submissions, and perused the materials available on record. On perusal of the orders of Ld. CIT(A), we find that the order has been passed by Ld. CIT(A) ex-parte for the non- compliance by the assessee. The Ld. A.R has submitted that the Ld. CIT(A) has not decided the issue on merits, therefore the case be remanded back for adjudication on merits. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(A). Accordingly, the matter is restored back to the Ld. CIT(A) subject to the condition of payment of Rs.5,000/- towards cost in favour of the State Legal Services Authority at Hon’ble Madras High Court within 30 days from the date of receipt of this order. :- 3 -:

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 27th June, 2024. (यस यस िव"ने" रिव) (जगदीश) (Jagadish) (SS Viswanethra Ravi) "ाियक सद /Judicial Member लेखा लेखा सद"य लेखा लेखा सद"य सद"य /Accountant Member सद"य चे"ई/Chennai, "दनांक/Dated: 27th June, 2024. EDN/-

RADHA SUNDARKUMAR,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-2(2),, CHENNAI

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