NARAYANASWAMY RAMACHANDRAN,HOSUR V. ACIT, CIRCLE-1, HOSUR

ITA 346/CHNY/2025

AI Insights

The case involves appeals by Narayanaswamy Ramachandran against the orders of the Learned Commissioner of Income Tax (Appeals), Delhi, concerning the Assessment Year 2013-14. The appeals challenged both the quantum assessment and the penalty imposed under section 271(1)(c) of the Income Tax Act, 1961. The primary contention was the ex parte nature of the CIT(A)'s decision, which was reached without considering the merits of the case due to non-responsiveness from the assessee after multiple notices. The Tribunal found this approach unsatisfactory and directed a re-evaluation of the case on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396955 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KEERTHI NARAYANAN
• Assessee Lawyers: T.S.LAKSHMI
• Keywords: Set aside

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 एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.345 & 346/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2013-14 Narayanaswamy Ramachandran, No.46, JJ Nagar, Bagalur Road, Hosur-635 109. v. The ACIT, Circle-1, Hosur. [PAN: BJPPR 8183 J] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Shri T. S. Lakshmi – Venkataraman, FCA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Shri Keerthi Narayanan, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 22.04.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 26.05.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, both dated 27.11.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2013-14 against the ITA Nos.345 & 346/Chny/2025 (AY 2013-14) Narayanaswamy Ramachandran :: 2 :: quantum assessment as well as penalty imposed u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as \"the Act”). 2. At the outset, it is noted that there is a delay of three (3) days in filing of the appeals. The assessee has explained the cause for the delay and therefore, we excuse the delay in filing of appeals for three (3) days and proceed to hear the appeals on merits. 3. At the outset, the Ld.AR of the assessee brought to our notice that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee. In this regard, it is noted the Ld.CIT(A) has issued three (3) notices and finding no response from the assessee, has dismissed the appeals without going into the merits of the grounds of appeal raised by the assessee. We don’t countenance such action of the Ld.CIT(A) and therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeals back to his file with a direction to decide the grounds of appeal raised by the assessee on merits as contemplated under sub-section (6) of section 250 of the Act. The Ld.AR has undertaken to file written submissions/relevant documents to substantiate the grounds of appeals. The Ld.CIT(A) to pass speaking order in accordance to law after hearing the assessee. 4. Since the appellate order challenging the quantum assessment has been set aside back to the file of the Ld.CIT(A), therefore, the penalty appeal [ITA No.346/Chny/2025] is also set aside back to the file of the ITA Nos.345 & 346/Chny/2025 (AY 2013-14) Narayanaswamy Ramachandran :: 3 :: Ld.CIT(A) to be decided after passing the order in the appeal related to the quantum assessment after hearing the assessee. 5. In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the 26th day of May, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 26th May, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "