MANICKYAMPALEM BALAKRISHNAN DHIVYA,CHENNAI V. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 1573/CHNY/2025

AI Insights

The case involves an appeal by Ms. Manickyampalem Balakrishnan Dhivya against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2016-17. The appeal was directed against an ex-parte order due to the assessee's non-compliance with notices from the FAA. The assessee's representative argued that the notices were sent to an old email address, leading to non-receipt and thus non-appearance at the hearings. The Tribunal found merit in the assessee's argument and decided to restore the matter to the FAA for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708879 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. SREENIVASAN
• Assessee Lawyers: A. NIKITHA

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.: 1573/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2016-17 Ms. Manickyampalem Balakrishnan Dhivya, A-3, No.3, Bhimsasena Murrays Gate Road, Alwarpet, Chennai – 600 018. PAN: AFAPD 9513N Vs. The Deputy Commissioner of Income Tax, Corporate Circle – 1(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. A. Nikitha, Advocate for Shri G. Baskar, 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 31.03.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17. ITA No.1573/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 notices issued from the office of the First Appellate Authority. 3. The Ld.AR for the assessee submitted that the FAA has issued three hearing notices. The first hearing notice was issued on 28.03.2024 requiring the assessee to furnish written submission along with evidence/documents on or before 29.03.2024. The Ld. AR submitted that the assessee could not furnish the reply within one day. Later the assessee had changed her email id and updated the same in the e-portal. The Ld.AR further submitted that the last two hearing notices dated 12.03.2025 & 21.03.2025 (copy filed) issued from the office of FAA were sent to assessee’s old e-mail id, which was not in operation. Therefore, assessee has not received the hearing notices and hence, could not appear before the FAA. It was prayed that in the interest of justice and equity, the issue may be restored to the files of the FAA for proper representation of her case. 4. The ld.DR was duly heard. ITA No.1573/Chny/2025 :- 3 -: 5. We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the assessee did not respond to notices issued. We find that the assessee has not received the hearing notices since the hearing notices were not sent to the assessee’s new e-mail id, which was updated in the e-portal. Therefore, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. 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 ITA No.1573/Chny/2025 :- 4 -: 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. "