ARUNACHALAM ASSOCIATES,CHENNAI V. ITO, NCW-15(1), CHENNAI

ITA 299/CHNY/2025

AI Insights

The case involves four appeals by Arunachalam Associates against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment years 2013-14 to 2016-17. The appeals were initially decided ex-parte due to the non-response of the assessee to notices from the CIT(A). The assessee, represented by Ms. Srinithi, Advocate, argued that the non-response was due to the auditor's health issues following a paralytic attack post-Covid complications. The Departmental Representative supported the CIT(A)'s orders. The tribunal, considering the circumstances and in the interest of justice, decided to restore the issues to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36443 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. SASIKUMAR
• Assessee Lawyers: SRINITHI
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘डी ’ Ûयायपीठ, चेÛन IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/.ITA Nos.: 296, 297, 298 & 299/CHNY/2025 Ǔनधा[रण वष[/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 Arunachalam Associates, 21/3 (Old No. 43A), 2nd Avenue Road, Indira Nagar, Adyar, Chennai 600 020 [PAN: AANFA-6942-L] Vs. Income Tax Officer, Non-Corporate Ward-15(1), Chennai 600 034. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. Srinithi, Advocate for Shri N.V. Balaji, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri A. Sasikumar, CIT सुनवाई कȧ तारȣख/Date of Hearing : 19.03.2025 घोषणा कȧ तारȣख/Date of Pronouncement : 19.03.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These four appeals at the instance of the assessee are directed against four separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19.11.2024 & 28.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2013-14, 2014-15, 2015-16 and 2016-17. - 2 - ITA Nos.296 to 299/Chny/2025 2. At the very outset, we notice that the CIT(A) has passed ex- parte order for all the assessment years under consideration. The reason for deciding the appeal ex-parte was that the assessee did not reply to the notices issued from the office of the CIT(A). The ld.AR submitted that in the interest of justice and equity, one more opportunity may be provided to assessee to represent its case before the Assessing Officer. 3. The ld. DR supported the orders of CIT(A). 4. We have heard rival submissions and perused the material on record. The Office of the CIT(A) had issued various notices directing the assessee to file certain details/documents. Since there was no response by the assessee to the notices issued, the CIT(A) passed ex-parte orders. It is the claim of the assessee that auditor of the assessee went through a paralytic attack due to post Covid complications and thereby in the absence of auditor at that point of time, the assessee could not response to the notices served either by the Assessing Officer or by the CIT(A). We strongly deprecate the nonchalant attitude of the assessee in not responding to various notices issued from the Office of the CIT(A). However, in the interest of justice and equity, we are of the view that assessee ought to be - 3 - ITA Nos.296 to 299/Chny/2025 provided with one more opportunity to represent its case and accordingly, the issues are restored to the files of the Assessing Officer. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 5. In the result, all the four appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 19th March, 2025. Sd/- (एस.आर .रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER Sd/- (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Date: 19.03.2025 Vm/- आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai/Salem 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "