KARUPPIAH RAMAN,MADURAI V. ITO, NCW-1(7), MADURAI

ITA 3003/CHNY/2024

AI Insights

The case involves an appeal by Shri Karuppiah Raman against the order of the CIT(A)/NFAC, which was initially dismissed for non-prosecution. The dismissal occurred because the assessee failed to respond to three hearing notices issued by the First Appellate Authority. The notices were sent via email, which the assessee did not acknowledge. The Tribunal, considering the circumstances and in the interest of justice, decided to allow the appeal for statistical purposes and restore the matter to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469620 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. EASWAR
• Assessee Lawyers: T.VASUDEVAN
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी अिमताभ शु᭍ला, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3003/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year:2017-18 Shri Karuppiah Raman, No.9, Sembarathi Street, Arunachalam Nagar, P & T Nagar, Madurai – 625 017. PAN: AEDPR 0851D Vs. The Income Tax Officer, Non-Corporate Ward 1(7), Madurai (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri T. Vasudevan, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri S. Easwar, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 21.01.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 21.01.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against CIT(A)/NFAC’s order dated 20.09.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. - 2 - ITA No.3003/CHNY/2024 2. At the very outset, we notice that the appeal of the assessee has been dismissed for non-prosecuting the case. In response to three hearing notices issued from the office of the First Appellate Authority, the assessee has not furnished his submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed in-limine for non-prosecution without adjudicating the issue on merits. 3. The ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority was never received by the assessee as the same was sent through e-mail, which was not taken note by the assessee. It was prayed that in the interest of justice and equity, assessee may be provided with one more opportunity to represent his case. 4. The ld.DR supported the order of the CIT(A). 5. We have heard rival submissions and perused the materials on record. The Office of the First Appellate Authority had issued three hearing notices and since there was no response from the assessee to the notices issued, the CIT(A) passed ex-parte order. It is the claim of the ld.AR that the notices issued from the office of - 3 - ITA No.3003/CHNY/2024 the First Appellate Authority was never received by the assessee, as the same was sent through e-mail, which was not taken note by the assessee. In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case and accordingly the issues raised in this appeal is restored to the files of the CIT(A). 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 21st January, 2025 at Chennai. Sd/- Sd/- (अिमताभ शु᭍ला) (AMITABH SHUKLA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 21st January, 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. "