CHINNASAMY RAMARAJ RAJARAM,MADURAI V. ITO, NCW-197), MADURAI

ITA 1915/CHNY/2025

AI Insights

The case involves an appeal by Chinnasamy Ramaraj Rajaram against the order of the Learned Commissioner of Income Tax (NFAC), Delhi, which upheld an ex-parte assessment order passed by the Assessing Officer under section 147 of the Income-tax Act, 1961. The assessment determined the total income of the assessee at Rs. 34,01,733 by making an addition under section 69 of the Act. The assessee's appeal to the CIT(A) was dismissed due to non-compliance with notices and lack of documentary evidence. The Tribunal, considering the circumstances and the principles of natural justice, decided to remit the matter back to the Assessing Officer for a fresh assessment after providing the assessee a reasonable opportunity of hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793060 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: GIRISH KUMAR.S
• Keywords: Set aside; Principle of natural justice
• Section: 147; 69

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1915/Chny/2025 िनधा 8रण वष8 /Assessment Year: 2014-15 Chinnasamy Ramaraj Rajaram, 1-4, Thatchapatti, 1st Street, Uthapuram Post, Peraiyur Taluk, Elumalai – 625 535, Madurai District. PAN: BQZPR 4701D Vs. The Income Tax Officer, Non Corporate Ward-1(7), Madurai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथE की ओर से/ Appellant by : Shri Girish Kumar.S, Advocate for Shri S. Sridhar, Advocate GHथE की ओर से /Respondent by : Shri R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 24.09.2025 घोषणा की तारीख /Date of Pronouncement : 25.09.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2014-15 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 14.02.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 147 of the Income-tax Act,1961 (hereinafter “the Act”) on 04.12.2019. Printed from counselvise.com ITA No.1915/Chny/2025 Chinnasamy Ramaraj Rajaram :- 2 -: 2. There is a delay of 65 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The brief facts of the case are that the Assessing Officer (A.O.) passed an ex-parte order u/s 147 of the Act on 04.12.2019, determining the total income of the assessee at Rs.34,01,733/- by making an addition u/s 69 of the Act. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), however, observed that the assessee neither complied with the notices issued nor furnished any documentary evidence in support of his contentions. Accordingly, the Ld. CIT(A) dismissed the appeal and upheld the order of the A.O. 4. The Ld. Authorized Representative (A.R.) submitted that the assessment order was passed ex-parte u/s 147 of the Act and that the Ld. CIT(A) has also dismissed the appeal ex-parte without adjudicating the matter on merits. It was therefore submitted that, in the interest of Printed from counselvise.com ITA No.1915/Chny/2025 Chinnasamy Ramaraj Rajaram :- 3 -: justice, one more opportunity may be granted to the assessee to substantiate his case before the A.O. 5. On the other hand, the Ld. Departmental Representative (D.R.) supported the orders of the lower authorities. 6. We have considered the rival submissions and perused the material available on record. On perusal of the orders of the A.O. as well as the Ld. CIT(A), it is seen that both the orders have been passed ex-parte due to non-compliance on the part of the assessee. The contention of the Ld. A.R. is that the Ld. CIT(A) has not adjudicated the issue on merits. We are of the view that, in the interest of justice and keeping in mind the principles of natural justice, the assessee deserves to be provided with one more opportunity to present his case. Accordingly, we set aside the impugned order of the Ld. CIT(A) and remit the matter back to the file of the A.O for denovo assessment in accordance with law, after affording reasonable opportunity of hearing to the assessee. This shall, however, subject to payment of costs of Rs.2,000/- (Two thousand only). The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the A.O. Printed from counselvise.com ITA No.1915/Chny/2025 Chinnasamy Ramaraj Rajaram :- 4 -: The assessee is directed to appear before the A.O. on the date of hearing without fail and to furnish complete details in support of his claim for fresh adjudication. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 25th day of September, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 25th September, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "