PONRAJ SANTHI,AMBAI ROAD, ALANGULAM V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, INCOME TAX OFFICE, TIRUNELVELI

ITA 1052/CHNY/2025

AI Insights

This case involves an appeal by Ponraj Santhi against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi, for the Assessment Year 2017-18. The appeal was dismissed by the CIT(A) on the grounds of non-response from the assessee to multiple notices, which were allegedly not received but ended up in the spam folder. The Tribunal noted that the assessment order was cryptic and did not address the evidences or documents submitted by the assessee, leading to a decision to remand the case back to the AO for a thorough re-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705218 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: T.VASUDEVAN

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी जगदीश, लेखा सद क े सम\u0015 BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1052/Chny/2025 िनधा\u000eरणवष\u000e/Assessment Year: 2017-18 Ponraj Santhi, No.9, Ambai Road, Alangulam-627 851. v. The ACIT, Circle-1, Tirunelveli. [PAN: BZUPS 2202 L] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.T. Vasudevan, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 18.06.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 04.07.2025 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)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 28.02.2025 for the Assessment Year (hereinafter referred to as \"AY”) 2017-18. 2. 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. According to the Ld.AR, the Ld.CIT(A) has dismissed the appeal of the ITA No.1052/Chny/2025 (AY 2017-18) Ponraj Santhi :: 2 :: assessee only on the ground that the assessee didn’t respond to his notices issued on six (6) occasions. In this regard, the Ld.AR brought to our notice that the notices couldn’t be served upon the assessee but it got dropped in the ‘spam’ account of the assessee. Therefore, according to the Ld.AR, the assessee was in the dark about the appellate proceedings going on against him. Be that as it may, it is noted that the impugned order has been passed by the Ld.CIT(A) without hearing the assessee. The assessee also brought to our notice that the evidences filed before the AO has not been considered by him and has made arbitrary additions. In the light of the aforesaid submissions, and after having gone through the assessment order, prima facie note that the assessment order is a cryptic order without discussing anything about the documents/evidence filed by the assessee. The AO is noted to have acknowledged that the Chartered Accountant appeared on behalf of the assessee and also furnished VAT returns, etc., and also admitted that assessee had filed all the details called for by him. Having said so, still the AO without discussing any details of the assessee’s contention, have taken adverse view and passed cryptic order which shows non-application of mind and therefore, we find that the assessment order itself is vitiated and therefore, we are of the view that the assessment should be restored back to the file of the AO for de novo assessment. The assessee is directed to be diligent and file all relevant documents to substantiate its ITA No.1052/Chny/2025 (AY 2017-18) Ponraj Santhi :: 3 :: claim regarding additions made by the AO by submitting written submissions also; and thereafter, the AO to pass speaking/reasoned order after considering the evidences filed by the assessee. 3. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 04th day of July, 2025, in Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद /ACCOUNTANT MEMBER (एबी टी. वक ) (ABY T. VARKEY) \u0001याियक सद\bय/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 04th July, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0018/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "