NANJAPPA SHIVAPRASAD,BANGALORE V. DCIT, CENTRAL CIRCLE-2(4), CHENNAI

ITA 2072/CHNY/2025

AI Insights

The case involves appeals by Nanjappa Shivaprasad against the orders of the Commissioner of Income Tax (Appeals), Chennai, which pertained to the assessment years 2014-15 and 2015-16. The original assessments were made ex parte under sections 144 and 153C of the Income Tax Act, 1961, due to the non-participation of the assessee, who had opted for physical notices but received electronic notices instead. The CIT(A) set aside these assessments and remitted the matters back to the Assessing Officer for a fresh assessment. The Tribunal found the CIT(A)'s decision to be correct and dismissed the appeals, emphasizing the need for the assessee's active participation in the reassessment process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780204 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 28-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BIPIN C.N
• Keywords: Set aside; Reasonable cause
• Section: 144

Judgement Text

"आयकर अपील य अ धकरण, ‘सी’ \u000eयायपीठ, चे\u000eनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI \u0015ी मनु क ुमार ग\u0019र, \u000eया\u001aयक सद य एवं \u0015ी एस. आर. रघुनाथा, लेखा सद य क े सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2072 & 2073/Chny/2025 \u001aनधा$रण वष$ / Assessment Year: 2014-15 & 2015-16 Nanjappa Shivaprasad, No. 415, 6th ‘A’ Main Road, HRBR Layout, 2nd Block, Kalyan Nagar, Bangalore – 560 043. vs. DCIT, Central Circle -2(4), Chennai. [PAN: AKMPS-6341-N] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : None '(यथ& क) ओर से/Respondent by : Mr. Bipin C.N, CIT सुनवाई क) तार ख/Date of Hearing : 17.09.2025 घोषणा क) तार ख/Date of Pronouncement : 07.10.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: These two appeals by the assessee are filed against the orders of the Commissioner of Income Tax (Appeals), CIT(A), Chennai – 19, for the assessment year 2014-15 and 2015-16 both orders dated 23.10.2024. 2. At the outset, we find that there is a delay of 209 days in both the appeals filed by the assessee. The assessee has filed a condonation petition stating that the Printed from counselvise.com :-2-: ITA. Nos:2072 & 2073 /Chny/2025 assessee had opted for physical notices and awaiting for the notices, however the department had issued notices through electronic mode and hence the exparte orders have been passed. We find that there is a reasonable cause for the assessee in not filing these appeals on or before the due date prescribed under the law and thus, in the interests of justice, we condone delay in filing of appeals and admit appeals filed by the assessee for adjudication. 3. At the outset the orders of assessment were passed by the AO for both the assessment years 2014-15 and 2015-16 u/s. 144 r.w.s.153C of the Act both dated 30.09.2021, without participation of the assessee in the assessment proceedings. On appeal the ld.CIT(A) has already set aside the order of the assessment for both the A.Ys. and remitted back to the files of AO for conducting fresh assessment denovo vide both his orders dated 23.10.2024. 4. Aggrieved by the orders of the ld.CIT(A), the assessee is in appeal before us by raising various grounds of appeal including legal issues. 5. At the outset, we find that the AO has passed order of assessment exparte u/s.144 r.w.s 153C of the Act for both the assessment years 2014-15 and 2015-16. We note that the ld.CIT(A) has rightly set aside the orders of the AO for both the assessment years and remitted back to the files of the AO for denovo assessment. Since the orders were passed exparte by the AO, the action of the ld.CIT(A) in terms of proviso to section 251(1)(a) of the Act cannot be found faulted with and hence, we confirm the order of the ld.CIT(A) and dismiss the appeal of the assessee, directing the assessee Printed from counselvise.com :-3-: ITA. Nos:2072 & 2073 /Chny/2025 participate in the assessment proceedings diligently and with a liberty to raise all the legal grounds. 6. In the result both the appeals of the assessee are dismissed for the A.Ys.2014- 15 and 2015-16. Order pronounced in the court on 07th October, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) ाियक सद\u000f/JUDICIAL MEMBER (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखासद\u000f/ACCOUNTANT MEMBER चे\u000eनई/Chennai, -दनांक/Dated, the 07th October, 2025 SP आदेश क) '\u001aत/ल0प अ1े0षत/Copy to: 1. अपीलाथ&/Appellant 2. '(यथ&/Respondent 3.आयकर आयु2त/CIT 4. 0वभागीय '\u001aत\u001aन ध/DR 5. गाड$ फाईल/GF Printed from counselvise.com "