RAMICHETTI VENUGOPAL,DHARMAPURI V. ITO, WARD-1, DHARMAPURI

ITA 1198/CHNY/2025

AI Insights

The case involves an appeal by Shri Ramichetti Venugopal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The initial assessment was completed on a best judgment basis under section 144 of the Act due to non-compliance by the assessee with various notices. The Tribunal noted the ex-parte nature of the proceedings and the absence of any documents or evidence from the assessee to support his grounds of appeal. Despite the assessee's nonchalant attitude, the Tribunal decided to restore the matter to the AO in the interest of justice and fair play.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669489 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMANTHA MULLAMUDI
• Assessee Lawyers: S. SRIDHAR
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ (एस एम सी), ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH, CHENNAI ᮰ी जॉजᭅ जॉजᭅ, उपा᭟यᭃ के समᭃ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 1198/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2017-18 Shri Ramichetti Venugopal, 94C, Unguranahalli Village, Dharmapuri – 636 704. PAN: AQWPV 0811A Vs. The Income Tax Officer, Ward I, Dharmapuri. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S. Sridhar, Advocate (Through virtual mode) ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Smt. Samantha Mullamudi, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 26.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 26.06.2025 आदेश/ O R D E R This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.02.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. ITA No.1198/Chny/2025 :- 2 -: 2. At the very outset, I notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority. Further, I also notice that the assessment has been completed on best judgment assessment u/s. 144 of the Act. 3. The Ld.AR for the assessee submitted that the order passed by the FAA is ex-parte and the assessment has also been completed on best judgment basis u/s.144 of the Act. Therefore, it was prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of his case. 4. The Ld.DR submitted that adequate opportunities were provided from the offices of the AO and the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed. 5. I have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the CIT(A) was ex-parte, since the assessee did not respond to various notices issued. The assessee has not produced any documents ITA No.1198/Chny/2025 :- 3 -: or evidences in support of the grounds raised before the FAA. I strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA and the AO. However, in the interest of justice and fair play, I’m of the view that the matter ought to be restored to the files of the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 26th June, 2025 at Chennai. Sd/- ((जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 26th June, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "