ANITA KUMARAN,CHENNAI V. ITO, NCC-10(1), CHENNAI

ITA 1777/CHNY/2025

AI Insights

The case involves Anita Kumaran, who appealed against the assessment order made by the Income Tax Officer, Non Corporate Circle-10(1), Chennai, for the Assessment Year 2022-23. The Assessing Officer had added a Long Term Capital Gain (LTCG) of Rs. 20,84,30,351 and foreign expenditure of Rs. 7,703 under section 69C of the Income-tax Act, 1961. The assessee's appeal to the CIT(A) was dismissed ex-parte due to non-response to three notices. The Tribunal found that the CIT(A) had not afforded sufficient opportunity for the assessee to be heard and thus remitted the matter back for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772697 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2022-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BIPIN C.N
• Assessee Lawyers: SURAJ NAHAR; C.A
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 143(3); 69C

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी जॉज जॉज क े, उपा एवं \u0019ी जगदीश, लेखा सद' क े सम BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1777/ Chny/2025 िनधा रण वष /Assessment Year: 2022-23 Anita Kumaran, 10, Royal Enclave, Besant Avenue, Adyar, Chennai – 600 020. Vs. The Income Tax Officer, Non Corporate Circle-10(1), Chennai. [PAN: AAFPA 3255N] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीला थF की ओर से/ Appellant by : Shri Suraj Nahar, C.A HIथF की ओर से /Respondent by : Shri Bipin C.N, CIT सुनवा ई की ता रीख/Date of Hearing : 26.08.2025 घोषणा की ता रीख /Date of Pronouncement : 28.08.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2022-23 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 28.04.2025, in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) r.w.s 144B of the Income-tax Act,1961 (hereinafter “the Act”) on 20.03.2024. Printed from counselvise.com ITA No.1777/ Chny/2025 Anita Kumaran :- 2 -: 2. The assessee is an individual and filed her return of income declaring total income of Rs. 5,35,49,070/-. The A.O in the assessment order has made addition on Long Term Capital Gain (LTCG) of Rs. 20,84,30,351/- and addition u/s. 69C of the Act in respect of foreign expenditure of Rs. 7,703/-. Aggrieved by the same, the assessee preferred an appeal before the Ld. CIT(A). However, the Ld. CIT(A) dismissed the appeal ex-parte as the assessee has not responded to three notices issued. 3. The Ld. Authorized Representative (A.R.) of the assessee submitted that the Ld. CIT(A) passed the order ex-parte without affording sufficient opportunity of being heard. It was further submitted that since huge additions have been made without hearing the assessee, in the interest of justice, one more opportunity may be granted to substantiate her case. 4. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities. Printed from counselvise.com ITA No.1777/ Chny/2025 Anita Kumaran :- 3 -: 5. We have heard the rival submissions, and perused the materials available on record. On perusal of the order of the Ld. CIT(A), we find that the Ld. CIT(A) has dismissed the appeal ex-parte as the assessee has not complied with the three notices issued. Considering the submission of the assessee, and in the interests of natural justice, we are of the view that the assessee be provided with another opportunity of hearing to substantiate her case before the Ld. CIT(A) subject to payment of costs of Rs.10,000/-. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the Ld. CIT(A). Accordingly, we set aside the order of the Ld. CIT(A) and remit the matter back to his file for fresh adjudication in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. Printed from counselvise.com ITA No.1777/ Chny/2025 Anita Kumaran :- 4 -: 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 28th day of August, 2025 at Chennai. Sd/- Sd/- (जॉज जॉज क े) (George George K) उपा / Vice President (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 28th August, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "