SUBBU GNANA SEKAR,CHENNAI V. ITO, CORPORATE WARD-6(1), CHENNAI

ITA 4066/CHNY/2025

AI Insights

The case involves an appeal by Shri Subbu Gnana Sekar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The appeal was directed against an ex-parte order due to the assessee's non-compliance with multiple notices from the FAA. The assessee, represented by Shri H. Yeshwanth Kumar, CA, argued that as a senior citizen, he failed to note the hearing notices, leading to his non-appearance. The Departmental Representative, Ms. V. Aswathy, JCIT, contended that adequate opportunities were provided, and there was no violation of natural justice. The Tribunal, while deprecating the assessee's nonchalant attitude, decided to restore the matter to the FAA for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837516 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 29-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. ASWATHY
• Assessee Lawyers: H. YESHWANTH KUMAR
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी इंटूरȣ रामा राव, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4066/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2017-18 Shri Subbu Gnana Sekar, No.4, Second Street, Sylvan Loge Colony, Kellys, Chennai – 600 010. PAN: AALPS 5439E Vs. The Income Tax Officer, Non-Corporate Ward 6(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri H. Yeshwanth Kumar, CA ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. V. Aswathy, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 17.02.2026 घोषणा कᳱ तारीख/Date of Pronouncement : 17.02.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 29.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. Printed from counselvise.com ITA No.4066/Chny/2025 :- 2 -: 2. At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the notices issued from the office of the First Appellate Authority. 3. The Ld.AR for the assessee submitted that the assessee is a senior citizen and has filed the appeal before FAA in the year 2020. The Ld.AR further submitted that the first hearing notice was issued during 2021 for which assessee has sought adjournment and the last three hearing notices were issued simultaneously one after other in the year 2025, which the assessee had failed to take note. Therefore, the assessee could not represent his case before the FAA during the appellate proceedings. Hence, it was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of the case. 4. The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed. Printed from counselvise.com ITA No.4066/Chny/2025 :- 3 -: 5. We have heard rival submissions and perused the materials on record. The proceeding before the FAA was ex-parte, since the assessee did not respond to the notices issued. The Ld.AR submitted that the assessee is a senior citizen and has failed to take note of the hearing notices resulting in non-appearance before the FAA. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the office of the FAA. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA as a last opportunity. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA 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 17th February, 2026 at Chennai. Sd/- Sd/- (इंटूरȣ रामा राव) (INTURI RAMA RAO) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 17th February, 2026 Printed from counselvise.com ITA No.4066/Chny/2025 :- 4 -: 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. Printed from counselvise.com "