K. ROHIN KUMAR,NAGERKOIL V. ITO, WARD-3, NAGERKOIL

ITA 1538/CHNY/2025

AI Insights

The case involves an appeal by Krishnan Rohin Kumar against the order of the CIT(A) which dismissed his appeal ex-parte concerning unexplained income and interest expenditure assessed under sections 147 and 144 of the Income Tax Act for the Assessment Year 2015-16. The CIT(A) had dismissed the appeal due to the non-appearance and non-response of the assessee to the notices issued for hearing. The Tribunal found that the CIT(A) had not complied with section 282 of the Act in issuing notices, which constituted a sufficient cause for the assessee's non-response. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh hearing on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791682 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 28-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUSHPA HEMACHAND
• Assessee Lawyers: S SANUHITA R
• Keywords: Set aside
• Section: 147; 144

Judgement Text

"आयकर अपील य अ धकरण, ’डी’ \u000fयायपीठ, चे\u000fनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं \u0001ी एस. आर. रघुनाथा, लेखा सद\u0011क ेसम\u001b BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.1538/Chny/2025 \u0019नधा\u001aरणवष\u001a/Assessment Year: 2015-16 KRISHNAN ROHIN KUMAR 1046 Blue Hevan, M.S. Road, Vettoornimadam, Nagercoil-629003 Tamil Nadu v. ITO, WARD-3, Nagercoil, Nagercoil-629001. Tamil Nadu [PAN: AHAPR 7386 M] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क! ओर से/ Appellant by : Ms S Sanuhita for Mr. R. Sivaraman, Advocate यथ क! ओर से /Respondent by : Smt. Pushpa Hemachand, JCIT सुनवाईक!तार ख/Date of Hearing : 09.12.2025 घोषणाक!तार ख /Date of Pronouncement : 10.12.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 27.03.2025 for Assessment Year 2015-16. Printed from counselvise.com ITA No.1538/Chny/2025 (AY 2015-16) K Rohin Kumar Vs ITO, Ward-3, Nagercoil :: 2 :: 2. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 147 r.w.s 144 of the Act on account of unexplained incomeof Rs.37,83,526/- and interest expenditure of Rs.6,05,336/-. However, the ld. CIT(A) dismissed the appeal ex-parte as the assessee has neither appeared nor filed any response to the notices issued for hearing. 4. Aggrieved, assessee is in appeal before this Tribunal. 3. Before the ld. Counsel for assessee submitted that theld. CIT(A)has only uploaded the notices on the e-portal but while issuing notices has not complied with the section 282 of the Act. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 4. Though we some extent concur with the submissions of Ld.DR Smt. Pushpa Hemachand, JCIT, keeping in mind the reasons given, we are of the view that the reason given by the assessee for not responding notices of the CIT(A) a sufficient cause. Accordingly, giving one more opportunity, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. The Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. Printed from counselvise.com ITA No.1538/Chny/2025 (AY 2015-16) K Rohin Kumar Vs ITO, Ward-3, Nagercoil :: 3 :: 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 10th day of December, 2025 at Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद*य/ACCOUNTANT MEMBER SD/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u000fया\u0019यक सद*य/JUDICIAL MEMBER चे\u000fनई/Chennai, +दनांक/Dated: 10 December, 2025. SNDP आदेश क! \u0019त,ल-प अ.े-षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF Printed from counselvise.com "