ANGAPPA CHETTIAR SUBBURAM,DINDIGUL V. ITO, WARD-3, DINDIGUL

ITA 1433/CHNY/2025

AI Insights

The case involves an appeal by Angappa Chettiar Subburam against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2017-18. The appeal was initially delayed by 292 days, for which a condonation petition supported by an affidavit was submitted and accepted by the Tribunal. The main contention in the appeal was the ex parte order passed by the CIT(A) due to non-compliance by the assessee, who allegedly did not respond to four notices. The assessee's representative argued that the notices might have gone to the spam folder of the email account, leading to non-receipt and non-compliance. The Tribunal found the ex parte order to be in violation of Section 250(6) of the Income Tax Act, 1961, as it was passed without proper consideration of the merits of the case or adequate opportunity for the assessee to respond.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716935 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 19-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: T. SRINIVASA
• Keywords: Condonation of delay; Set aside; Reasonable cause

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 No.1433/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Angappa Chettiar Subburam, C/o. Sri A. Jeyakumar, 37, Pandian Nagar, 3rd Street, Dindigul-624 001. v. The ITO, Ward-3, Dindigul. [PAN: BOJPS 8036 Q] (अपीलाथ\u0014/Appellant) (\u0015\u0016यथ\u0014/Respondent) अपीलाथ\u0014 क\u001a ओर से/ Appellant by : Mr.T. Srinivasa, CA \u0015\u0016यथ\u0014 क\u001a ओर से /Respondent by : Ms.Anitha, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 15.07.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 22.08.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 24.05.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that this appeal has been preferred with a delay of ‘292’ days. The Ld.AR explained the reason for the delay and drew our attention to the petition filed for condoning the delay supported by affidavit. After going through Printed from counselvise.com ITA No.1433/Chny/2025 (AY 2017-18) Angappa Chettiar Subburam :: 2 :: the contents of the application for condonation of delay and the affidavit supporting the averments made therein, we find reasonable cause for the delay and therefore, we are inclined to condone the same and proceed to hear the same on merits. 3. Assailing the action of the Ld.CIT(A), the Ld.AR submitted that the Ld.CIT(A) has passed a cryptic order citing non-compliance on the part of the assessee. According to the Ld.AR, the Ld.CIT(A) finding no response to his four (4) notices, has passed the impugned order without going into the merits of the grounds of appeal raised before him, which action of the Ld.CIT(A) is erroneous being violative of Sub-section (6) of Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). According to the Ld.AR, even though, the Ld.CIT(A) states to have issued four (4) notices, none of it have been received in assessee’s e-mail may be due to technical glitches in the internet, because of which, assessee was not aware of the existence of such notices and therefore, couldn’t respond. Therefore, assessee seeks one more opportunity before the Ld.CIT(A). 4. Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee. 5. Having heard both the parties and after perusal of the records, we note that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee. According to the Ld.CIT(A), even though, he has given four (4) Printed from counselvise.com ITA No.1433/Chny/2025 (AY 2017-18) Angappa Chettiar Subburam :: 3 :: chances to the assessee to respond, the assessee failed to comply with the same and therefore, he had no other alternative to confirm the action of the AO by making addition of ₹26,77,371/- u/s.69A of the Act. According to the Ld.AR, assessee didn’t receive any notices as alleged by the Ld.CIT(A). According to the Ld.AR, notices might have gone to the ‘spam’ account of the e-mail ID of the assessee. Be that as it may, the fact remains that the Ld.CIT(A) has passed an ex parte order qua assessee which is per-se in violation of Sub-section (6) of Section 250 of the Act. Therefore, we are inclined to set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his file subject to assessee remitting cost of Rs.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court within three (3) months of receipt of this order; and produce necessary proof of depositing of the same before the Ld.CIT(A) and then, the Ld.CIT(A) is directed to adjudicate the grounds of appeal in accordance to law after hearing the assessee. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 22nd day of August, 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 Printed from counselvise.com ITA No.1433/Chny/2025 (AY 2017-18) Angappa Chettiar Subburam :: 4 :: चे ई/Chennai, !दनांक/Dated: 22nd August, 2025. TLN आदेश क\u001a \u0015ितिलिप 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 Printed from counselvise.com "