ETHIRAJULU PREMKUMAR,CHENNAI V. ITO, NCW-19(4), CHENNAI

ITA 1572/CHNY/2025

AI Insights

The case involves an appeal by Shri Ethirajulu Premkumar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2015-16. The appeal was directed against an ex-parte order due to the assessee's non-compliance with multiple hearing notices. The assessee's representative argued that the notices were not properly communicated, leading to the absence of the assessee during the appellate proceedings. A legal challenge was also raised regarding the timeliness of a notice issued under section 148 of the Income Tax Act, 1961. The Departmental Representative contended that adequate opportunities were provided, and there was no breach of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708878 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. SREENIVASAN
• Assessee Lawyers: J. SARAVANAN
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ 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.: 1572/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2015-16 Shri Ethirajulu Premkumar, No.2, Sakthi Nagar, Second Street, Choolaimedu, Chennai – 600 094. PAN: AALPP 7091H Vs. The Income Tax Officer, Corporate Ward – 19(4), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri J. Saravanan, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, CIT सुनवाई कᳱ तारीख/Date of Hearing : 16.07.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 16.07.2025 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 13.03.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16. ITA No.1572/Chny/2025 :- 2 -: 2. 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 four hearing notices issued from the office of the First Appellate Authority. 3. The Ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority (FAA) were uploaded in the ITBA portal but not sent to the email id or there is no real time alert. Therefore, the assessee was unaware of the hearing notices and hence, he could not appear during the appellate proceedings. The Ld.AR has raised a legal ground before the Tribunal that the notice issued u/s.148 of the Act dated 08.04.2022 is time-barred. Hence, the Ld.AR requested that the matter may be restored to the files of the FAA with a direction to consider the legal ground raised before the Tribunal also (which was not raised before the FAA). 4. 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. 5. We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the ITA No.1572/Chny/2025 :- 3 -: assessee did not respond to various notices issued. The Ld.AR submitted that the assessee could not respond to the hearing notices since the hearing notices were not sent through email or post. In light of the submissions of Ld.AR, the matter is remitted to the files of the FAA for fresh adjudication and also to consider the legal issue raised before the Tribunal. 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. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 16th July, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 16th July, 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. "