Appeal details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 312618 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-04-2025
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2013-2014
Judgement Text
"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी जगदीश, लेखा सद क े सम\u0015 BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3211/Chny/2024 िनधा\u000eरणवष\u000e/Assessment Year: 2013-14 Bethany Navajeevan Trust, Bethany Nagar, Puthukkadai, Vencode-629 171. v. The ITO, Nellai City Centre, Tiruchendhur Road, Rahmath Nagar, Tirunelveli. [PAN: AACTB 3657 J] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 04.03.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 29.04.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 06.11.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2013-14. 2. None appeared for the assessee. At the outset, we note from a perusal of the impugned order of the Ld.CIT(A) that it is an ex-parte ITA No.3211/Chny/2024 (AY 2013-14) Bethany Navajeevan Trust :: 2 :: order qua assessee i.e. without going into the merits of the grounds raised before him, and notes that there is violation of natural justice, so one more opportunity needs to be granted to the assessee for pursuing its appeal before the First Appellate Authority. However, the Ld.DR doesn’t want us to give one more innings to the assessee. 3. Having heard the Ld.DR, and after perusal of the material available on record, we note that the assessee is a Trust and the AO is noted to have re-opened the assessment for AY 2013-14 and passed an assessment order on 29.03.2022 by making an addition of Rs.52,52,930/. On appeal, the Ld.CIT(A) has dismissed the appeal ex-parte noticing that the assessee didn’t comply to his four (4) notices issued on four (4) occasions, out of which, three (3) notices are noted to have been issued during October, 2024. From the statement of facts and grounds raised before us, the assessee is noted to have stated the reason for not responding the notices. According to the assessee, it was not aware about the notices, and was literally in the dark about such notices because the notices got delivered in the SPAM e-mail account of Auditor and therefore, it couldn’t be responded, and the omission to respond, resulted in dismissal of the appeal. Having noted the reason for not responding to the notices issued by the Ld.CIT(A), which is quite plausible, and since assessee doesn’t gain from not responding to the notices of Ld CIT(A), and the omission of assessee in this regard, can’t be ITA No.3211/Chny/2024 (AY 2013-14) Bethany Navajeevan Trust :: 3 :: termed as deliberate, we are of the view that assessee shouldn’t be penalized for non-compliance to the notices issued by the Ld.CIT(A) which were admittedly issued within a short span of ‘40’ days. In the light of the discussion, we accept the explanation given by the assessee for not responding to the notices issued by the Ld.CIT(A) and further, finds that the Ld.CIT(A) has not decided the grounds of appeal according to sub- section (6) of section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘); therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) and direct him to pass reasoned order on the grounds of appeal raised by the assessee. The assessee is directed to be diligent, appear/file its written submissions and other relevant documents in support of its grounds of appeal. And the Ld.CIT(A) is directed to decide the appeal on merits after hearing the assessee. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 29th day of April, 2025, in Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद /ACCOUNTANT MEMBER (एबी टी. वक ) (ABY T. VARKEY) \u0001याियक सद\bय/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 29th April, 2025. TLN ITA No.3211/Chny/2024 (AY 2013-14) Bethany Navajeevan Trust :: 4 :: आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0018/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "
AI Insights
The case involves the Bethany Navajeevan Trust appealing against an ex-parte order from the Learned Commissioner of Income Tax (Appeals), which had dismissed their appeal due to non-compliance with notices. The Trust argued that the notices were delivered to the spam email of their auditor, leading to their unawareness and inability to respond. The tribunal found this explanation plausible and noted that the assessee should not be penalized for non-compliance that was not deliberate. Consequently, the tribunal decided to set aside the ex-parte order and remand the case back to the Ld.CIT(A) for a decision on merits.
