RAJKUMAR BRINDHA,MADURAI V. ITO, NCW-1(1), MADURAI

ITA 101/CHNY/2025

AI Insights

The case involves an appeal by Rajkumar Brindha against the order of the Commissioner of Income Tax (Appeals), which set aside the original assessment order and directed a fresh assessment. The primary contention in the appeal was the failure of the CIT(A) to adjudicate on the assessee's challenge to the reopening of the assessment, despite it being raised in the appeal form. The Tribunal found that this issue was indeed raised but overlooked by the CIT(A), leading to the decision to remand the case back for a detailed examination of this specific ground.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107166 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANAND K KALAKERI
• Assessee Lawyers: PM KATHIR
• Keywords: Set aside
• Section: 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.101/Chny/2025 िनधा 8रण वष8 /Assessment Year: 2014-15 Rajkumar Brindha, No.26/1, Dock Nagar, SBOA Colony, 4thStreet, Madurai – 625 010. The Income Tax Officer, Non Corporate Ward-1(1), Madurai. [PAN: AZVPB 8620M] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथE की ओर से/ Appellant by : Shri PM Kathir, Advocate GHथE की ओर से /Respondent by : Shri Shivanand K Kalakeri, CIT सुनवाई की तारीख/Date of Hearing : 19.03.2025 घोषणा की तारीख /Date of Pronouncement : 15.04.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2014-15 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 22.11.2024. 2. The effective ground of appeal in this appeal of assessee is against the order of Ld. CIT(A) in setting aside the order of A.O and directing him to pass fresh assessment order denovo. The assessee ITA No.101/Chny/2025 :- 2 -: has filed appeal on the ground that the Ld. CIT(A), while setting aside the assessment order, failed to adjudicate the ground of challenging the reopening of the assessment, which was specifically raised before Ld. CIT(A) in Form-35. 3. At the outset, the Ld. Authorized Representative has submitted that the Ld. CIT(A) has set aside the assessment order denovo as the assessment order was passed exparte u/s. 144 of the Act, but he has not adjudicated the ground raised by the assessee challenging the reopening of the assessment. Therefore, it was requested that the matter be remanded to the Ld. CIT(A) for adjudication of the said ground. 4. On the other hand, the Ld. Departmental Representative has supported the orders of the authorities below. 5. We have heard both the parties and gone through the order of the lower authorities below. On perusal of order of ld. CIT(A), we find that the assessee had raised the issue of reopening of the assessment in Ground Nos.2 & 3 in Form-35 before the Ld. CIT(A). However, the same has not been adjudicated by the Ld. CIT(A). Therefore, we deem ITA No.101/Chny/2025 :- 3 -: it fit to restore the matter back to the file of the Ld. CIT(A) for proper adjudication of grounds No.2 & 3 raised by the assessee. The Ld. CIT(A) is directed to decide the grounds after affording due opportunity to the assessee. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 15th April, 2025. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 15th April, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Madurai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "