SORANAMMAL EDUCATIONAL TRUST,CHENNAI V. .ITO, EXEMPTIONS WARD 1, CHENNAI

ITA 2598/CHNY/2024

AI Insights

The case involves M/s. Sornammal Educational Trust, which appealed against the order of the CIT(A) dated 27.09.2024 under section 250 of the Income Tax Act, 1961, for the Assessment Year 2016-17. The appeal was initially dismissed by the CIT(A) for non-prosecution as the assessee failed to respond to four hearing notices. The assessee claimed that the notices might have been directed to the spam folder of their email, leading to non-receipt. The Tribunal, considering the circumstances and the principles of natural justice, decided to provide the assessee another opportunity to present their case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 36165 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: S.P.CHIDAMBARAM
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण,‘सी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी जगदȣश, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2598/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year:2016-17 M/s. Sornammal Educational Trust, Door No.41, Ma Foi House, Q Block, 6th Avenue, Anna Nagar, Chennai – 600 040. PAN: AABTS 6795H Vs. The Income Tax Officer, Exemptions Ward 1, Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S.P. Chidambaram, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Anitha, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 17.12.2024 घोषणा कᳱ तारीख/Date of Pronouncement : 18.12.2024 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against CIT(A)’s order dated 27.09.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17. - 2 - ITA No.2598/CHNY/2024 2. At the very outset, we notice that the appeal of the assessee has been dismissed for non-prosecuting the case. In response to four hearing notices issued from the office of the First Appellate Authority, the assessee has not furnished its submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed in-limine for non-prosecuting the case. 3. The ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority was never received by the assessee as the same may be settled in the spam folder of the assessee’s e-mail id. It was prayed that in the interest of justice and equity, assessee may be provided with one more opportunity to represent its case. 4. The ld.DR supported the order of the CIT(A). 5. We have heard rival submissions and perused the materials on record. The Office of the First Appellate Authority had issued four hearing notices and since there was no response from the assessee to the notices issued, the CIT(A) passed ex-parte order. It is the claim of the ld.AR that the notices issued from the office of the First Appellate Authority was never received by the assessee, as - 3 - ITA No.2598/CHNY/2024 the same may be settled in the spam folder of the assessee’s e-mail. In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its case and accordingly the issues raised in this appeal is restored to the files of the CIT(A). 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 18th December, 2024 at Chennai. Sd/- Sd/- (जगदȣश) (JAGADISH) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 18th December, 2024 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. "