RAMANI RAJESH,COIMBATORE V. ACIT, NON CORPORATE CIRCLE-2, COIMBATORE

ITA 2343/CHNY/2025

AI Insights

The case involves an appeal by Ramani Rajesh against the order of the CIT(A), which had dismissed his appeal due to non-response. The original assessment was made under section 144 of the Income Tax Act for the Assessment Year 2010-11. The Tribunal found that the CIT(A) had not provided a proper opportunity for the assessee to represent his case. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case back to the AO for a fresh assessment, emphasizing the principles of natural justice and proper opportunity of hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782037 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: A. ARJUNRAJ; VIRTUAL
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u0019 BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2343/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2010-11 Ramani Rajesh, 62A, RRA Illam, SP Nagar, Park Street, Kavundampalayam, Coimbatore-641 030. v. The ACIT, Non Corporate Circle-2, Coimbatore. [PAN: AIWPR 3027 Q] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.A. Arjunraj, CA (virtual) \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 22.10.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 27.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-4, Bengaluru, [CIT(A)] dated 14.03.2024 for Assessment Year 2010-11. 2. At the outset, the Ld.AR of the assessee brought to our notice that the appeal has been filed belatedly by ‘451’ days and assessee has filed an affidavit explaining the cause for the delay. Having gone through the Printed from counselvise.com ITA No.2343/Chny/2025 (AY 2010-11) Ramani Rajesh :: 2 :: contents of the same, we find that cause for delay was reasonable, so we excuse the same and proceed to hear the assessee’s appeal on merits. 3. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s.144 of the Act. However, the ld. CIT(A) dismissed the appeal of the assessee as there was no response from the assessee. 4. Aggrieved, assessee is in appeal before us. 5. Before the ld. AR for assessee submitted that the ld. CIT(A) has not properly provided opportunity to represent the appeal. He also prayed that the matter may be set aside to AO for de novo assessment as the assessment is ex-parte. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 6. In this order we have seen that demand issued for AY 2014-15 although the year involved is AY 2010-11. Though we some extent concur with the submissions of Ld.DR Mr. Krishna Murthy AT, JCIT however, keeping in mind the principles of natural justice, the impugned order is set aside and the appeal is restored back to the file of Ld. AO for de novo assessment subject to cost of Rs.5,000/- which shall be deposited by the assessee within ‘30’ days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.AO whose Printed from counselvise.com ITA No.2343/Chny/2025 (AY 2010-11) Ramani Rajesh :: 3 :: shall proceed with the assessment on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which ld.AO shall be at liberty to proceed with the de novo assessment proceedings on merits as per law. In case of failure, the leniency shall not be granted to the assessee. The ld.AR also assures us that the assessee will co-operate in the denovo assessment proceedings diligently. 7. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced on the 27th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 27th October, 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 Printed from counselvise.com "