ENMAS EPC POWER PROJECTS LIMITED,CHENNAI V. INCOME TAX OFFICER, CORPORATE WARD-2(1), CHENNAI

ITA 965/CHNY/2025

AI Insights

The case involves Enmas EPC Power Projects Ltd., the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2012-13. The appeal was initially delayed due to technical issues with the ITAT e-filing portal, which the assessee explained in an affidavit. The FAA's decision was challenged as it was made ex-parte due to the assessee's non-compliance with various notices, many of which were during the COVID-19 period when the assessee sought adjournments. The Tribunal noted the assessee's nonchalant attitude towards responding to notices but, in the interest of justice, decided to restore the matter to the FAA for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653073 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR CHANDAN
• Assessee Lawyers: D.ANAND
• Keywords: Condonation of delay; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 965/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2012-13 Enmas EPC Power Projects Ltd., Old No.484-485, New No.28-30, Pantheon Road, 2nd Floor, Pantheon Plaza, Egmore, Chennai – 600 008. PAN: AAECR 3779G Vs. The Income Tax Officer, Corporate Ward-2(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri D. Anand, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Kumar Chandan, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 17.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 18.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 08.01.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2012-13. - 2 - ITA No.965/CHNY/2025 2. There is a delay of 2 days in filing this appeal. The assessee has filed affidavit for condonation of delay stating therein the reasons for belated filing of this appeal. The reasons stated in the affidavit for belated filing is that, the assessee attempted to submit the appeal through the ITAT e-filing portal on 31.03.2025 but due to repeated technical glitches and access issues, the appeal could not be filed electronically. Immediately, the assessee took necessary steps and filed the appeal manually on 02.04.2025 resulting in a delay of two days. On perusal of the same and due to smallness of delay, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits. 3. At the very outset, we notice that the order of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority. 4. The Ld.AR submitted that the most of the hearing notices issued from the office of the First Appellate Authority was during the Covid-19 period, for which assessee had sought adjournment. Subsequently, in 2024, two hearing notices were issue i.e., on 22.08.2024 and 18.10.2024, for which assessee had sought for adjournment. However, the First Appellate Authority had passed ex- - 3 - ITA No.965/CHNY/2025 parte order based on the statement of facts filed along with Form 35. It was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of its case. 5. The ld.DR submitted that adequate opportunities were provided from the office of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed. 6. We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. - 4 - ITA No.965/CHNY/2025 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 18th June, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 18th June, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "