ARULMIGU VENKATESAPERUMAL THIRUKKOIL,TIRUPPUR V. THE ASSISTANT COMMISSIONER OF INCOME-TAX (EXEMPTIONS), COIMBATORE, COIMBATORE

ITA 1284/CHNY/2025

AI Insights

The case involves M/s. Arulmigu Venkatesaperumal Thirukkoil, the appellant, against the Assistant Commissioner of Income Tax (Exemptions), Coimbatore, the respondent. The appeal was directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the assessment year 2018-19. The initial assessment was completed on a best judgment basis under sections 147 and 144 of the Act due to non-compliance by the assessee to multiple notices. The Tribunal noted the ex-parte nature of the proceedings and the absence of documentary evidence from the assessee, leading to the decision to remit the case back to the AO for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711864 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. SHANMUGA PRIYA
• Assessee Lawyers: N.V.KRISHNAN
• Keywords: Principle of natural justice
• Section: 147

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं सुĮी पɮमावती एस, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1284/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2018-19 M/s. Arulmigu Venkatesaperumal Thirukkoil, Mondipalayam, Avinashi, Tirupur – 641 655. PAN: AADTA 8020D Vs. The Asst. Commissioner of Income Tax (Exemptions), Coimbatore (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri N.V. Krishnan, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Dr.M. Sri Shanmuga Priya, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 23.07.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 25.07.2025 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 03.03.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19. Printed from counselvise.com ITA No.1284/Chny/2025 :- 2 -: 2. At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to six notices issued from the office of the First Appellate Authority. Further, we also notice that the assessment has been completed on best judgment assessment u/s. 147 r.w.s. 144 of the Act. 3. The Ld.AR for the assessee submitted that the order passed by the FAA is ex-parte and the assessment has also been completed on best judgment basis u/s.144 of the Act. Therefore, it was prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of its case. The Ld.AR also undertook that he shall appear before the AO and submit the necessary details as and when called for. 4. The Ld.DR submitted that adequate opportunities were provided from the offices of the AO and the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed. 5. We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the FAA Printed from counselvise.com ITA No.1284/Chny/2025 :- 3 -: was ex-parte, since the assessee did not respond to various notices issued. The assessee has not produced any documentary evidences in support of the grounds raised before the FAA. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA and the AO. The Ld.AR undertakes that he will appear before the AO and submit the necessary details as and when called for. In light of the submissions of Ld.AR and in the interest of justice and fair play, the matter is remitted to the files of the AO for fresh adjudication. The AO 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. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 25th July, 2025 at Chennai. Sd/- Sd/- (पɮमावती एस) (PADMAVATHY S) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 25th July, 2025 Printed from counselvise.com ITA No.1284/Chny/2025 :- 4 -: RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. Printed from counselvise.com "