AVM KUMARAN,CHENNAI V. DCIT NON CORPORATE WARD 19(1), CHENNAI

ITA 709/CHNY/2025

AI Insights

The case involves an appeal by the assessee, AVM Kumaran, against the order of the Commissioner of Income Tax (Appeals), which confirmed the demand raised by the Central Processing Centre, Bengaluru. The demand was based on a discrepancy between the declared income and the processed income for the assessment year 2020-21. The assessee faced technical issues in filing a rectification application and in resolving grievances through the online portal, which led to a significant delay in filing the appeal. The Tribunal noted the non-participation of the assessee during the appellate proceedings and assessment proceedings but decided to remand the matter back to the Assessing Officer to ensure justice and proper representation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714306 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRYATI SHARMA
• Assessee Lawyers: R.VISWANATHAN; VIRTUAL
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज क े, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य क े समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:709/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2020-21 AVM Kumaran, 7, AVM Garden Studios, Arcot Road, Vadapalani, Chennai – 600 026. vs. The Deputy Commissioner of Income Tax, Non Corp Ward 19(1), Chennai. [PAN:AAGPK-5279-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Shri. R. Viswanathan, CA (Virtual). प्रत्यथी की ओर से/Respondent by : Ms. Pryati Sharma, JCIT. सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोर्णा की तारीख/Date of Pronouncement : 05.08.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM : This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), ADDL / JCIT (A)-2, Lucknow, dated 22.01.2025 and pertains to assessment year 2020-21. 2. The brief facts of the case are that the assessee is an individual filed his return of income on 27.03.2021 for the A.Y.2020-21 by declaring an income of Rs.77,00,310/-. The return of income was processed u/s.143(1) of the Income Tax Act, 1961 dated 16.12.2021 and raised a demand of Rs.61,42,120/- by Printed from counselvise.com :-2-: ITA. No:709/Chny/2025 considering the total income as Rs.2,04,76,460/- as against the declared income of Rs.77,00,310/-. The assessee tried filing an application for rectification u/s.154 of the Act before the CPC, Bengaluru, however the same was not possible due to technical error in the website. The stated that the return status is still showing ‘under processing’ in the “view filed returns” menu in the login of the assessee in the income tax portal. Further, the assessee filed a ‘grievance’ for this issue on 26.02.2022 which was closed on 04.05.2022 without error being resolved, also again on 08.06.2022 which was also closed on 09.03.2023 without being resolved. The assessee was waiting for the solution through the grievance but of no use. Hence, the assessee filed an appeal before the ld.CIT(A), NFAC with a delay of 625 days. 3. At the outset, we observed that the Ld.CIT(A) after considering the reasons for delay in filing the appeal by the assessee, the delay of 625 days has been condoned by the ld. CIT(A). Later confirmed the order of the CPC, Bengaluru by providing 2 opportunities to the assessee i.e. on 18.11.2024 and 02.12.2024 and passed an order dated 22.01.2025 by confirming the additions. The Ld.AR for the assessee submitted that the assessee has failed to take note of hearing notices sent through e-mail, resulting in non-cooperation of assessee during the appellate proceedings as well as assessment proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the JAO as a last opportunity for proper representation of his case. Further, ld.AR assured the bench that the ld.AR will represent on behalf of the assessee before the AO to complete the assessment proceedings effectively. 4. Per contra, the ld.DR fairly agreed to remand the matter back to the AO. Printed from counselvise.com :-3-: ITA. No:709/Chny/2025 5. We have heard the rival parties and perused the material available on record and gone through the orders of the lower authorities. We note that the CPC, Bengaluru has passed an order by considering the information available with the department and the same has been confirmed by the ld.CIT(A), due to non-participation of the assessee before the first appellate authority. In view of the above and to meet the ends of justice we set aside the order of ld.CIT(A) and remit the matter back to the file of Jurisdictional Assessing Officer and direct the AO to consider the details and documents and pass an order in accordance to law, after providing reasonable opportunity to the assessee. Needless to say, the assessee to be diligent and file written submissions and relevant documents if advised so. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 05th August, 2025 at Chennai. Sd/- Sd/- (जॉजज जॉजज क े) (GEORGE GEORGE K) उपाध्यक्ष /VICE PRESIDENT (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखा सदस्य/ACCOUNTANT MEMBER चेन्नई/Chennai, धदनांक/Dated, the 05th August, 2025 jk Printed from counselvise.com :-4-: ITA. No:709/Chny/2025 आदेश की प्रधतधलधप अग्रेधर्त/Copy to: 1. अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3.आयकर आयुक्त/CIT– Chennai/Coimbatore/Madurai/Salem 4. धवभागीय प्रधतधनधि/DR 5. गार्ज फाईल/GF Printed from counselvise.com "