KOTHANDAPANI MOHANARANGAM,CHENNAI V. ITO, NCW-5(1), CHENNAI

ITA 2517/CHNY/2024

AI Insights

The case involves an appeal by Shri Kothandapani Mohanarangam against the order of the CIT(A) - NFAC, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The appeal was initially dismissed ex-parte as the assessee failed to respond to the hearing notices. The assessee's representative argued that the notices were not received in physical form despite the assessee's request in Form 35, leading to the Tribunal's decision to restore the case to the CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36160 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDHYA RANI KURE
• Assessee Lawyers: S. SONALI; S.P.CHIDAMBARAM
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण,‘ बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं ᮰ी मनोज कुमार अᮕवाल, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2517/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year:2017-18 Shri Kothandapani Mohanarangam, 93C/26A T.S. Gopal Nagar, Village Street, Thiruvottiyur, Chennai – 600 019. PAN: AISPM 9961C Vs. The Income Tax Officer, Non-Corporate Ward 5(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. S. Sonali, Advocate & Shri S.P. Chidambaram, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Sandhya Rani Kure, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 06.01.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 06.01.2025 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 order dated 27.08.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. - 2 - ITA No.2517/CHNY/2024 2. At the very outset, we notice that the appeal of the assessee has been dismissed ex-parte qua assessee. In response to four hearing notices issued from the office of the First Appellate Authority, the assessee has not furnished its submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed ex-parte qua assessee. 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. The ld.AR further stated that the assessee did not check his e-mail as he is uneducated and in Form 35 also, the assessee had specifically mentioned that hearing notices should not be sent through e-mail. Further, the ld.AR submitted that the proceedings before the First Appellate Authority remained non-compliant since the hearing notices were never received in physical form to the assessee’s address. It was submitted that in the interest of justice and equity, assessee may be provided with one more opportunity to represent his case and prayed for restoring the issue raised in this appeal to the files of the CIT(A). 4. The ld.DR supported the order of the AO and the CIT(A). - 3 - ITA No.2517/CHNY/2024 5. We have heard rival submissions and perused the materials on record. The Office of the First Appellate Authority had issued four hearing notices. It was the contention of the ld.AR that the assessee had not received the hearing notices sent from the office of the CIT(A) since the notices were sent through e-mail and not in physical form. Therefore, in the interest of justice and fair play, we are of the view that assessee ought to be provided with one more opportunity to represent his case. Accordingly, the issues raised in this appeal are 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 6th January, 2025 at Chennai. Sd/- Sd/- ( मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 6th January, 2025 RSR - 4 - ITA No.2517/CHNY/2024 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. "