RAJENDIRAN HARIKRISHNAN,VILLUPURAM V. ITO, WARD-1, VILLUPURAM

ITA 3475/CHNY/2025

AI Insights

The case involves an appeal by Rajendiran Harikrishnan against an ex parte order from the Learned Commissioner of Income Tax (Appeals), Delhi, concerning the Assessment Year 2018-19. The assessee argued that the order was passed without proper consideration of the merits and violated principles of natural justice. Additionally, the assessee contested the validity of a notice issued under section 148 of the Income Tax Act, claiming it was bad in law. The Departmental Representative (DR) pointed out that the appeal was time-barred by 118 days. However, the assessee explained the delay was due to unawareness of the order's existence until notified by the Jurisdictional Assessing Officer. The Tribunal found that the delay was not deliberate and condoned it, setting aside the ex parte order and restoring the case to the CIT(A) for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836181 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 26-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: SURAJ NAHAR
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 No.3475/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2018-19 Rajendiran Harikrishnan, 57, Kattukotai, Durgam Road, Ka. Mamanandal, Kallakurichi H.O., Villupuram-606 202. [PAN: AGNPH 9117 Q] v. The ITO, Ward-1, Villupuram. (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.Suraj Nahar, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms.R. Anitha, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 28.01.2026 घोषणाक\u001aतारीख /Date of Pronouncement : 11.02.2026 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the action of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 21.05.2025 in respect of Assessment Year (hereinafter referred to as \"AY”) 2018-19. 2. At the outset, the Ld.AR of the assessee submitted that the impugned order of the Ld.CIT(A) is ex parte order qua assessee without going into the merits of the case. According to him, there is violation of natural justice, therefore, prayed for one more opportunity before the Printed from counselvise.com ITA No.3475/Chny/2025 (AY 2018-19) Rajendiran Harikrishnan :: 2 :: Ld.CIT(A) and also the assessee brought to the notice of the Jurisdictional Assessing Officer (JAO) that notice issued u/s.148 of the Act (hereinafter referred to as ‘the Act‘) issued on 29.03.2022 is bad in law. However, the Ld.DR pointed out that only after the notification published by the CBDT in the official gazette, the notification would come into effect. The Ld.AR fairly didn’t press this ground and again pleaded for one more opportunity before the Ld.CIT(A). 3. The Ld.DR also pointed out that the appeal of the assessee is time barred by ‘118’ days and hence, it is not maintainable. In this regard, the Ld.AR brought to our notice that the assessee has filed petition for condoning the delay along with the affidavit explaining the reason for the delay which is mainly due to the fact that the assessee was not aware of passing of the impugned order. And he came to know about the existence of the impugned order only when he got a telephone call from the Jurisdictional Assessing Officer (JAO) reminding him about the recovery of outstanding demand arising from the passing of the impugned order. And then the assessee immediately filed an appeal on 26.11.2025 with a delay of ‘118’ days. Having gone through the contents of the affidavit/petition for condoning the delay and taking note that there were glitches in the system, it can’t be said that the assessee was aware of the existence of the impugned order. Hence, the assessee not filing the appeal within time, can’t be termed to be deliberate since the assessee is Printed from counselvise.com ITA No.3475/Chny/2025 (AY 2018-19) Rajendiran Harikrishnan :: 3 :: noted to have filed within the time the appeal before the Ld.CIT(A). Therefore, we are inclined to condone the delay subject to assessee remitting cost of ₹5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court within three (3) months of receipt of this order; and produce necessary proof of depositing of the same before the Ld.CIT(A). Having held so, we note that Ground Nos.3-5 raised by the assessee before us is against the impugned action of the Ld.CIT(A) passing order ex parte qua assessee without going into the merits of the case. In this regard, it is noted that the Ld.CIT(A) had issued ‘4’ notices which according to him has not been complied with by the assessee. In this regard, it was brought to our notice that due to glitches in the system/internet, the notice couldn’t be served upon the assessee, which got delivered into the ‘spam’ account of the assessee. Hence, the assessee can’t be faulted for not responding to the notices issued by the Ld.CIT(A). Hence, we are inclined to set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) for deciding the appeal in accordance to law. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 11th day of February, 2026, 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 Printed from counselvise.com ITA No.3475/Chny/2025 (AY 2018-19) Rajendiran Harikrishnan :: 4 :: चे ई/Chennai, !दनांक/Dated: 11th February, 2026. 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 Printed from counselvise.com "