ANANTHAKRISHNAN RADHAKRISHNAN,CHENNAI V. ITO, NCW-3(1), CHENNAI

ITA 844/CHNY/2025

AI Insights

The case involves appeals by Ananthakrishnan Radhakrishnan against the orders of the Learned Commissioner of Income Tax (Appeals), Delhi, concerning the Assessment Year 2015-16. The appeals were related to both quantum and penalty issues. The primary contention was that the orders were passed ex parte due to the assessee's inability to respond, as he was preoccupied with the serious illness and subsequent death of his wife shortly before the notices were issued. The Tribunal acknowledged the violation of natural justice in the ex parte proceedings and decided to remand the case back to the Ld.CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653054 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAM S.MUKUNDAN
• Assessee Lawyers: A. NIKITA
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.844 & 845/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2015-16 Ananthakrishnan Radhakrishnan, 57, New No.2, K.B.Dasan Road, Alwarpet, Chennai-600 018. v. The Income Tax Officer, Ward-3(1), Chennai. [PAN: ADIPR 0030 J] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Ms.A. Nikita, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Gautham S. Mukundan, IRS सुनवाईक\u001aतारीख/Date of Hearing : 03.06.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 18.06.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 20.06.2024 (quantum appeal) & order dated 06.01.2025 (penalty appeal) for the Assessment Year (hereinafter referred to as \"AY”) 2015-16. ITA Nos.844 & 845/Chny/2025 (AY 2015-16) Ananthakrishnan Radhakrishnan :: 2 :: 2. At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) has passed ex parte orders in both the quantum appeal as well as the penalty appeal. According to the Ld.AR, assessee’s wife (Smt. K. Radha Kumari) was seriously ill and therefore, the assessee was looking after her in the hospital and later she succumbed to the illness and died on 10.04.2024. According to the Ld.AR, notices were issued by the Ld.CIT(A) on 12.04.2024 i.e. after two days of demise of his wife and therefore, he was not able to respond to the notices issued by the Ld.CIT(A) and therefore, prayed for one more opportunity before the Ld.CIT(A). 3. Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee. 4. Having heard both the parties and after perusal of the records, we note that the orders passed by the Ld.CIT(A) in both quantum appeal as well as penalty appeal are ex parte orders because assessee didn’t participate in the appellate proceedings despite three (3) notices were issued by the First Appellate Authority. In this regard, we note that one of the notices was issued on 12.04.2024. It has been brought to our notice that assessee’s wife Smt. Radha Kumari was suffering from chronic illness and she passed away on 10.04.2024 [Death Certificate enclosed]. Therefore, assessee was not in a position to reply to the notices issued by ITA Nos.844 & 845/Chny/2025 (AY 2015-16) Ananthakrishnan Radhakrishnan :: 3 :: the Ld.CIT(A). Be that as it may, the impugned orders passed by the Ld.CIT(A) are ex parte orders and therefore, there is violation of natural justice and therefore, we set aside the impugned orders of the Ld.CIT(A) and restore the appeals back to the file of the Ld.CIT(A) with a direction to pass orders in accordance with sub-section (6) of section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) after hearing the assessee in accordance to law. The assessee is directed to be diligent and file all the relevant documents to support the grounds of appeal before the Ld.CIT(A). 5. In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the 18th day of June, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 18th June, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "