PETHIKUTTAI THIMMAPPA GOUNDER NAGARAJAN,ERODE V. ITO, WARD-2(1), ERODE

ITA 1240/CHNY/2025

AI Insights

The case involves an appeal by the assessee, Pethikuttai Thimmappa Gounder Nagarajan, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which dismissed the assessee's appeal as inadmissible and defective for the assessment year 2019-20. The primary contention was whether the CIT(A) was justified in dismissing the appeal. The Tribunal noted that the assessee had responded to the CIT(A)'s notification of defects by uploading documents, but the CIT(A) claimed no data was found in the uploads, possibly due to a technical error. The Tribunal, considering the submissions and the interest of justice, decided to remand the matter back to the CIT(A) for a fresh decision on the merits after proper submission of documents by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706084 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR
• Assessee Lawyers: S. MATHANGI
• Section: 147

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1240/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2019-20 Pethikuttai Thimmappa Gounder Nagarajan, 101-A, Thanka Salai, Punjai Pulliyampatti, Erode 638 459. [PAN:BBUPN1447E] Vs. The Income Tax Officer, Ward 2(1), Erode. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Ms. S. Mathangi, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Vijay Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 10.02.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-20. 2. The assessee raised 4 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in dismissing the appeal as inadmissible and defective in the facts and circumstances of the case. I.T.A. No.1240/Chny/25 2 3. We note that the assessment was completed under section 147 r.w.s. 144B of the Act dated 19.02.2024 by making various additions against which the assessee preferred further appeal before the ld. CIT(A). The ld. CIT(A) dismissed the appeal of the assessee as the appeal of the assessee is inadmissible and defective. On being aggrieved by the impugned order, the assessee is in appeal before the Tribunal. 4. The ld. AR Ms. S. Mathangi, Advocate drew our attention to e- Proceedings Response Acknowledgement No.855803171310125 as well as para 4 of the impugned order, wherein, seven attachments were uploaded clearly indicating the size (bytes) of the files uploaded, which is in response to the letter dated 30.01.2025 issued by the ld. CIT(A). However, as per para 4.1 of the impugned order, the ld. CIT(A) stated that no data was found in any of the uploading, may be due to technical error. Thus, the ld. AR prayed to afford one more opportunity to the assessee for furnishing the details before the ld. CIT(A) for adjudication of the issues on merits. 5. The ld. DR Shri Vijay Kumar, JCIT fairly conceded the submissions of the ld. AR. I.T.A. No.1240/Chny/25 3 6. Heard both the parties and perused the material available on record. Against the assessment order under section 147 r.w.s. 144B of the Act dated 19.02.2024, the assessee preferred further appeal on 13.03.2024 before the ld. CIT(A) and thus, we note that absolutely, there was no delay in filing the appeal before the ld. CIT(A) against the assessment order. Vide letter dated 31.01.2025, the ld. CIT(A) notified the defects and directed the assessee to furnish/upload complete documents. In response to the above, as per e-Proceedings Response Acknowledgement No.855803171310125, we note that the assessee has uploaded seven attachments having the size (bytes) of the files uploaded by the assessee, but, however, as per para 4.1 of the impugned order, the ld. CIT(A) has stated that no data is available in the documents uploaded and thereby, the ld. CIT(A) could not adjudicate the issue on merits. Considering the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to afford one more opportunity and remand the matter to the file of the ld. CIT(A) to consider the explanations and documentary evidences as may be filed by the assessee and decide the issue afresh. The assessee is also directed to furnish all details before the ld. CIT(A) for adjudicating the issues on merits. Thus, the grounds raised by the assessee are allowed for statistical purposes. I.T.A. No.1240/Chny/25 4 10. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 30th June, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 30.06.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "