DURAI BABU LOGARAJ,CHENNAI V. INCOME TAX OFFICER, NON CORPORATE WARD 8(1), CHENNAI

ITA 1325/CHNY/2025

AI Insights

The case involves an appeal by Shri Durai Babu Logaraj against the order of the Learned Commissioner of Income Tax (Appeals), which was passed ex parte due to the assessee's non-response to notices. The Tribunal noted that the notices were sent to an incorrect email address, which the assessee had not updated in the relevant tax forms. Consequently, the Tribunal excused the delay in filing the appeal and set aside the CIT(A)'s order, restoring the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780199 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 07-05-2025
• Other Referred Cases: TIN Box Co. v. CIT [2001] 249 ITR 216 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUSHPA HEMACHAND
• Assessee Lawyers: S. DWARAKESH
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1325/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2018-19 Shri Durai Babu Logaraj, C/o. DURV and Associates LLP, No.10/80, AVM Avenue 3rd Street, Virugambakkam, Chennai-600 092. v. The ITO, Non-Corporate Ward-8(1), Chennai. [PAN: ABOPL 8967 A] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.S. Dwarakesh, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms.Pushpa Hemachand, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 01.09.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 07.10.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, dated 30.08.2024 for the Assessment Year (hereinafter referred to as ‘AY‘) 2018-19. Printed from counselvise.com ITA No.1325/Chny/2025 (AY 2018-19) Shri Durai Babu Logaraj :: 2 :: 2. At the outset, the Ld.AR of the assessee brought to our notice that the appeal has been filed belatedly by ‘188’ days and assessee has filed an affidavit explaining the cause for the delay. Having gone through the contents of the same, we find that cause for delay was reasonable, so we excuse the same and proceed to hear the assessee’s appeal on merits. 3. The Ld.AR of the assessee brought to our notice that the impugned order of the Ld.CIT(A) is an ex parte order. According to the Ld.CIT(A), the assessee didn’t respond to his notices and therefore, he passed the ex parte order against the assessee. In order to substantiate the same, the Ld.AR drew our attention to Para No.7.1 of the impugned order, wherein, the Ld.CIT(A) has noted that the assessee is before him, against the ex parte order passed by the AO and even then, he is disinterested in pursuing his appeal. Therefore, he proceeded to confirm the action of the AO by merely stating that the assessee failed to bring on record any facts or documents to explain how the order of the AO was erroneous. Before us, the Ld.AR gave the reason for non-appearance before the Ld.CIT(A) as well as the AO by stating that notices were issued by both the authorities to an e-mail which the assessee has not intimated in the ITR/Form No.35. In order to buttress this fact, he drew our attention to Page Nos.70-73 of the Paper Book, from which, it is noted that the notices were sent to [e-mail] by the Office of the Ld.CIT(A) whereas the assessee has shown in Form No.35 as well as in Printed from counselvise.com ITA No.1325/Chny/2025 (AY 2018-19) Shri Durai Babu Logaraj :: 3 :: the ITR, the e-mail ID as [e-mail]. It is also noted that copy of the notices were sent to [e-mail] which is per-se a different e-mail. In such a scenario, since the notices were sent to some other e-mail ID, the assessee can’t be faulted for not responding to either the notices issued by the Ld.CIT(A) or by the AO during the appellate proceedings or assessment proceedings. Therefore, we find that the action of the Ld.CIT(A) passing the impugned order is bad in law for violation of natural justice. It is an undisputed fact that the AO has also passed the assessment order ex parte qua assessee and the AO is also noted to have sent the notices to some other e-mail ID. Hence, there is per-se violation of natural justice. Therefore, the assessee has not been given proper opportunity of hearing before the AO who is the primary authority vested with the power to assess the income of the assessee the income of the assessee. Therefore, relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the impugned order of the Ld.CIT(A) and restore the assessment back to the file of the AO with a direction to pass de novo assessment after hearing the assessee. Needless to say, the assessee be given proper opportunity of hearing and the notices to be sent to the e-mail ID shown in the ITR i.e. [e-mail] and the assessee is expected to file all the details/relevant documents to Printed from counselvise.com ITA No.1325/Chny/2025 (AY 2018-19) Shri Durai Babu Logaraj :: 4 :: substantiate his claim and answer the queries raised by the AO, and the AO pass assessment order de-novo in accordance to law. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 07th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 07th October, 2025. TLN आदेश क\u001a \u0017ितिलिप अ\"ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF Printed from counselvise.com "