KURUVILLA,VELLORE V. ITO, CIRCLE-1., VELLORE

ITA 3675/CHNY/2025

AI Insights

The case involves an appeal by Kuruvilla against the order of the Learned Commissioner of Income Tax (Appeals), which confirmed the addition of 15,75,000 under section 69A of the Income Tax Act, 1961 for the Assessment Year 2017-18. The primary contention was the ex parte nature of the order passed by the Ld.CIT(A), which the assessee argued was in violation of the procedural requirements of the Act, particularly during the disruptions caused by the Covid-19 pandemic. The Tribunal found that the assessee was not given a fair opportunity to present his case, leading to the decision to remand the matter back to the Ld.CIT(A) for a comprehensive hearing on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 845987 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Chennai
• Assessment Year: 2017-2018
• Appeal Filed On: 04-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M.D. VIJAY KUMAR
• Assessee Lawyers: ABHISHEK MURALI

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं सु\u0001ी प\u0015ावती. एस., लेखा सद\u0011 क े सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3675/Chny/2025 िनधा\u000eरणवष\u000e/Assessment Year: 2017-18 Kuruvilla, C/o. Dr. Anil Kuruvilla, Dept. Neonatology, IDA Scrruder Road, CMS Hospital, Vellore-632 004. [PAN: AAFPK 6661 C] v. The ITO, Circle-1, Vellore. (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.Abhishek Murali, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Dr.M.D.Vijay Kumar, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 17.02.2026 घोषणाक\u001aतारीख /Date of Pronouncement : 25.03.2026 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-5, Kolkata, (hereinafter referred to as “the Ld.CIT(A)”), dated 16.10.2025 for the Assessment Year (hereinafter referred to as \"AY”) 2017-18 confirming the addition of ₹15,75,000/- u/s.69A of the Income Tax Act, 1961 (hereinafter referred to as \"the Act”). 2. The main grievance of the assessee is against the action of the Ld.CIT(A) passing ex parte order without going into the merits of the Printed from counselvise.com ITA No.3675/Chny/2025 (AY 2017-18) Kuruvilla :: 2 :: case, which impugned action according to Ld AR is in violation of sub- section (6) of section 250 of the Income Tax Act, 1961 (hereinafter in short \"the Act”). According to the assessee, the initial three (3) notices were issued during the Covid-19 period i.e. in the year 2020 and thereafter the Ld.CIT(A) issued notices suddenly from 25.09.2023 and then again in August, 2025 and the assessee sought adjournment which was not granted, instead the Ld CIT(A) hurriedly passed the impugned order, without hearing the assessee. Therefore, he prays for one more opportunity before the Ld CIT(A). 3. Per contra, the Ld.DR does not want us to give assessee one more innings before Ld CIT(A). 4. Having heard both the parties and after perusal of records, we note that impugned order of the Ld.CIT(A) is an ex parte order qua assessee, because assessee didn’t respond to the Ld.CIT(A)’s six (6) notices. The Ld.AR pointed out that the initial three (3) notices were issued during the Covid-19 period i.e. in the year 2020 and thereafter the Ld.CIT(A) issued notices from 25.09.2023 and then in August, 2025 and the assessee sought adjournment which was not granted. Hence, prayed for one more opportunity before the Ld.CIT(A). We note that the Ld.CIT(A) has not decided the grounds of appeal on merits as required u/s.250(6) of the Act. In such circumstances, for the ends of justice and fair play, we set Printed from counselvise.com ITA No.3675/Chny/2025 (AY 2017-18) Kuruvilla :: 3 :: aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal on merits after hearing the assessee. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A), without fail; and the Ld.CIT(A) is directed to decide the issue as per sub- section (6) of sec.250 of the Act. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 25th day of March, 2026, in Chennai. Sd/- (प\u0015ावती .एस) (PADMAVATHY. S) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 25th March, 2026. TLN आदेश क\u001a \u0017ितिलिप 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 TUMMALACHA RLA LAKSHMI NARAYANA Digitally signed by TUMMALACHARLA LAKSHMI NARAYANA Date: 2026.03.25 15:03:20 +05'30' "