BENJAMIN CHERIAN,CHENNAI V. ITO, NCC-7(1), CHENNAI

ITA 1464/CHNY/2025

AI Insights

The case involves an appeal by Benjamin Cherian against the order of the Learned Commissioner of Income Tax (Appeals), which confirmed the assessment order denying the claim of deduction under section 54F of the Income Tax Act, 1961 for the assessment year 2018-19. The primary contention was the non-compliance of the assessee to statutory notices, which was attributed to the notices being sent to a wrong email address and landing in a spam folder. The Tribunal found merit in the assessee's plea regarding the non-compliance and decided to remit the case back to the CIT(A) for a fresh examination on merits after providing an opportunity of hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716912 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 21-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: NARESH; F.C.A
• Keywords: Set aside; Opportunity of being heard; Non compliance
• Section: 143(3); 54F

Judgement Text

" आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1464/Chny/2025 Assessment Years: 2018-19 Benjamin Cherian, No.44, Malony Road, T.Nagar, Chennai-600 017. [PAN: AACPC2400J] Income Tax Officer, Non-Corp. Circle-7(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Naresh, F.C.A प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT. सुनवाई की तारीख/Date of Hearing : 16.07.2025 घोषणा की तारीख /Date of Pronouncement : 20.08.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1074759158(1) dated 20.03.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2018-19. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 At the outset the Ld. Counsel for the assessee informed that the Ld. First Appellate Authority has passed an ex-parte order thereby Printed from counselvise.com ITA No.1464/Chny/2025 Page - 2 - of 3 confirming the assessment order u/s 143(3) r.w.s. 144B dated 22/04/2021 and that the appeal was dismissed for non-compliance to statutory notices. It was pleaded that the non-compliance of the assesse was attributable to compelling reasons and was not intentional. The appellant has submitted that the statutory notices of Revenue were sent to a wrong email id and the notices landed in spam folder leading to its non compliance . The Ld. Counsel for the assesse pleaded for setting aside the case to Ld.CIT(A) and personally assured that full compliance would now be made to the statutory notices of the Ld. CIT(A). 3.0 Per contra the Ld.DR placed reliance upon the order of lower authorities. It was argued that the assessee is a willful defaulter and deserves no relief. 4.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. The principal issue involves addition of Rs.2,04,56,002/- made by the Ld.AO by denying assessee’s claim of deduction u/s 54F of the Act. We find sufficient force in the pleadings of the assesse as to why it could not make compliance before the Ld.CIT(A). We have also noted that apart from merely harping on the issue of no compliance by the assessee the Ld. CIT(A) has not touched adequately upon merits of the case. Be that as it may be in the interest of justice, we set aside the assailed order and remit the matter back to the Printed from counselvise.com ITA No.1464/Chny/2025 Page - 3 - of 3 file of the Ld.CIT(A) for fresh readjudication after giving due opportunity of being heard to the assessee and in accordance with law. The assessee shall make necessary compliances and any deviation would be adversely viewed. Accordingly, all the grounds raised by the assessee are allowed for statistical purposes. 5.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 20th , Aug-2025 at Chennai. Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 20th , Aug-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF Printed from counselvise.com "