AVULA SUDARSANAM,CHENNAI V. DCIT, NCC-19(1), CHENNAI

ITA 3552/CHNY/2025

AI Insights

The case involves an appeal by Avula Sudarsanam against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2015-16. The appeal was initially dismissed ex parte by the CIT(A) due to non-compliance as the assessee did not respond to notices under section 148 of the Income Tax Act, 1961. The Tribunal noted the absence of compliance in the first appellate proceedings and decided to remand the matter for fresh consideration, emphasizing the assessee's right to present his case fully.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834174 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SBR KUMAR LAGHIMSETTI
• Assessee Lawyers: H. YESHWANTH KUMAR
• Keywords: Reopening of assessment; Tangible material
• Section: 148; 143(3)

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी इंट ूरी रामाराव, लेखा सद˟ एवं ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ क े समƗ । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.3552/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2015-16 Avula Sudarsanam, Plot No. 1a, Flat No. S2, Amr Nalloli, Officers Colony, West Street, Adambakkam, Chennai 600 088. [PAN:ETJPS9434J] Vs. The Deputy Commissioner of Income Tax, Non Corporate Circle 19(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri H. Yeshwanthkumar, CA ŮȑथŎ की ओर से/Respondent by : Shri SBR Kumar Laghimsetti, Addl. CIT सुनवाई की तारीख/ Date of hearing : 21.01.2026 घोषणा की तारीख /Date of Pronouncement : 02.02.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 11.09.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2015-16. 2. At the outset, the ld. AR Shri H. Yeshwanthkumar, CA submits that there was no compliance by the assessee before the ld. CIT(A) and the appeal of the assessee was dismissed exparte without Printed from counselvise.com I.T.A. No.3552/Chny/25 2 discussing on merits of the case. He drew our attention to the legal ground raised before us regarding reopening of assessment without any new/fresh tangible material and submits that there was no failure on the part of the assessee in furnishing all details before the Assessing Officer during the course of original assessment proceedings under section 143(3) of the Income Tax Act, 1961 [“Act” in short]. The ld. AR prayed to remand the matter to the file of the ld. CIT(A) for fresh consideration. 3. The ld. DR Shri SBR Kumar Laghimsetti, Addl. CIT drew our attention para 6.3 of the impugned order and submits that the assessee did not avail the opportunities given by the ld. CIT(A) and also there was no response to the notice issued under section 148 of the Act and the SCN issued by the Assessing Officer. 4. Having heard both the parties and on perusal of the impugned order at para 6.6 of the impugned order, it is noted that no compliance was made by the assessee in the first appellate proceedings thereby the ld. CIT(A) dismissed the appeal for non-compliance. Therefore, we deem it proper to remand the matter to the file of the ld. CIT(A) and it is open to the assessee to raise any issues including legal ground and Printed from counselvise.com I.T.A. No.3552/Chny/25 3 the ld. CIT(A) shall pass order in accordance with law. Thus the grounds raised are allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 02nd February, 2026 at Chennai. Sd/- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 02.02.2026 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "