SRIRANGAGOUNDER PARAMASIVAM,TIRUPUR V. ITO, WARD-1(4), TIRUPPUR

ITA 3133/CHNY/2024

AI Insights

The case involves an appeal by Mr. Srirangagounder Paramasivam against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, which was passed ex parte. The main contention was the procedural fairness in the handling of the appeal during the COVID-19 pandemic. The assessee's representative argued that only one notice was issued during the pandemic, and the subsequent order dismissing the appeal was passed without further communication or opportunity for the assessee to respond. The Tribunal found this to be a violation of the principles of natural justice and thus set aside the impugned order, remanding the case back for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126655 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. RAGHUPATHY
• Assessee Lawyers: ABHISHEK MURALI; ISSUING
• Keywords: Set aside; Principle of natural justice
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3133/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Mr. Srirangagounder Paramasivam, Old No.1/86, New No.153 Chetti Thottam, Appiyapalayam, Ettiveerampalayam Post, Tirupur-641 666. v. The ITO, Ward-1(4), Tirupur. [PAN: ANAPP 8794 P] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.Abhishek Murali, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.R. Raghupathy, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 19.02.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 23.04.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 14.10.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2017-18. ITA No.3133/Chny/2024 (AY 2017-18) Mr. Srirangagounder Paramasivam :: 2 :: 2. The main grievance of the assessee is against the action of the Ld.CIT(A) passing ex parte order qua assessee. According to the Ld.AR, the Ld.CIT(A) only granted one opportunity to the assessee by issuing notice dated 30.01.2021 and thereafter, has passed the impugned order on 14.10.2024, meaning after issuing notice during the Covid-19 pandemic period, the Ld.CIT(A) has passed the impugned order dismissing the appeal on the ground that the assessee didn’t respond to his notice dated 30.01.2021. The said averments of the Ld.AR couldn’t be controverted by the Ld.DR for the Revenue. Having gone through the impugned order, we find that the Ld.CIT(A) has issued notice once on 30.01.2021 directing the assessee to file written submissions in support of grounds of appeal on or before 15.02.2021 and finding that the assessee didn’t file any response, he has dismissed it on 14.10.2024 [refer Para No.6 of Ld.CIT(A)] 3. In the light of the aforesaid fact, we find that there is a gross violation of natural justice and therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his file, with a direction to decide the grounds of appeal raised by the assessee as mandated by sub- sec.6 of section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). The Ld.AR has undertaken to appear and file the written submissions and other relevant documents in support of grounds of ITA No.3133/Chny/2024 (AY 2017-18) Mr. Srirangagounder Paramasivam :: 3 :: appeal before the Ld CIT(A). And the Ld.CIT(A) is directed to decide the appeal on merits after hearing the assessee in accordance to law. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 23rd day of April, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 23rd April, 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 "