DURAIVELU PREMNATH,CHENNAI V. DCIT, NCC-17(1), CHENNAI

ITA 795/CHNY/2025

AI Insights

The case involves Duraivelu Premnath, the appellant, who contested the order of the Commissioner of Income Tax (Appeals) (CIT(A)), which had dismissed his appeal due to non-appearance and non-response to notices. The original assessment by the Assessing Officer (AO) included various additions under section 68 of the Income Tax Act, 1961, for the Assessment Year 2016-17. The Tribunal noted a significant delay in filing the appeal but admitted it after considering the reasons provided. The primary contention was the assessee's non-appearance at the CIT(A) level, attributed to oversight during the COVID-19 pandemic. The Tribunal, while acknowledging the assessee's habitual default, decided to grant a new hearing to uphold the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633591 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: S. GIRISH KUMAR
• Keywords: Set aside; Principle of natural justice
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अिधकरण ‘बी’ \u0010ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI मा ननीय \u001bी मनु क ुमा र िग र, \u0010ा ियक सद! एवं मा ननीय एस. आर. रघुना था , लेखा सद! क े सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.795/Chny/2025 िनधा 9रण वष9 /Assessment Year: 2016-17 Duraivelu Premnath, 25/26 25/26, Lakshmi Amman Koil Street, Perambur – 600 011. [PAN: ASEPP 7872K] Vs. The Dy. Commissioner of Income Tax, Non Corporate Circle-17(1), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथF की ओर से/ Appellant by : Shri S. Girish Kumar, Advocate HIथF की ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 05.06.2025 घोषणा की तारीख /Date of Pronouncement : 10.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member): This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 08.03.2024 for Assessment Year 2016-17. ITA No.795/Chny/2025 Duraivelu Premnath :- 2 -: 2. The registry has noted delay of 293 days in filing the appeal. Considering the reasons as stated in the petition and affidavit, we condone the delay and admit the appeal for adjudication. 3. Brief facts of the case are that the AO passed assessment order u/s 143(3) on 21.12.2018 making various additions including an addition of Rs.10,60,000/- u/s 68 of the Act. On further appeal to ld. CIT(A), the appeal of the assessee was dismissed as not adjudicated for the reason that there was no response from the assessee to the notices issued for hearing. Aggrieved, assessee is in appeal before us. 4. Before us, the Ld. counsel stated the only one notice was issued after Covid-19 was inadvertently not noticed by the assessee which caused non-appearance before the Ld. CIT(A). The Ld. DR on the other hand relied upon the order of the Ld. CIT(A) and argued for the dismissal of the appeal filed by the assessee. The Ld. DR further submitted that the assessee is habitual defaulter hence no lenient view will be taken. ITA No.795/Chny/2025 Duraivelu Premnath :- 3 -: 5. Though we concur with the submissions of Ld. DR however, keeping in mind the principle of natural justice, we grant another opportunity of hearing to the assessee. We find that assessee has not represented before the Ld. CIT(A) despite notices. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo appeal hearing on merits. The Ld. CIT(A) shall proceed for denovo appeal hearing after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate his case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed disposal of appeal on merits as per law. Since assessee has filed this appeal before us hence, we expect that the assessee will prosecute his appeal with due diligence. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 10th day of June, 2025 at Chennai. Sd/- Sd/- (एस. आर. रघुनाथा) (S.R. Raghunatha) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member (मनु क ुमार िग र) (Manu Kumar Giri) \u0010ाियक सद! / Judicial Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 10th June, 2025. EDN/- ITA No.795/Chny/2025 Duraivelu Premnath :- 4 -: आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "