SUNDARAM GNANASEKARAN,NAGAPATTINAM V. ITO, WARD-1, NAGAPATTINAM

ITA 859/CHNY/2025

AI Insights

The case involves an appeal by Sundaram Gnanasekaran against the order of the Learned Commissioner of Income Tax (Appeals), which was dismissed ex parte. The appellant contended that the notices were not properly served as required by Section 282 of the Income Tax Act, 1961, but were instead uploaded on an e-portal, which the appellant argued was insufficient. The Tribunal found that the dismissal of the appeal without proper service of notice constituted a violation of natural justice and thus set aside the order, restoring the matter for re-adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706886 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2019-2020
• Appeal Filed On: 27-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAM S.MUKUNDAN
• Assessee Lawyers: S. ANANTHARAGHAVAN
• 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 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.859/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2019-20 Sundaram Gnanasekaran, 24 Sri Kamalika Trading Agency, Hospital Road, Nagapattinam-611 001. v. The Income Tax Officer, Ward-1, Nagapattinam. [PAN: AOBPG 1677 E] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.S. Anantharaghavan, FCA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Gautham S. Mukundan, IRS सुनवाईक\u001aतारीख/Date of Hearing : 03.06.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 07.07.2025 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 17.01.2025 for the Assessment Year (hereinafter referred to as \"AY”) 2019-20. 2. The main grievance of the assessee is that the Ld.CIT(A) has passed ex parte order qua assessee without going into the merits of the ITA No.859/Chny/2025 (AY 2019-20) Sundaram Gnanasekaran :: 2 :: grounds of appeal raised before him. According to the Ld.AR, the Ld.CIT(A) notes to have issued notices on three (3) occasions, but those notices have never been served on the e-mail account of the assessee. Instead, it has simply been uploaded on the e-portal, which according to the Ld.AR does not satisfy the provisions of Section 282 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). Therefore, according to the Ld.AR, the impugned action of the Ld.CIT(A) is bad in law. Therefore, the Ld.AR prayed for one more opportunity before Ld CIT(A) and also undertakes to appear and file all the relevant documents before the Ld.CIT(A) and also the Ld.AR furnished his contact details which are as under: e-mail Id: [e-mail] 3. Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee. 4. We have heard both the parties and perused the materials available on record and note that the Ld.CIT(A) has issued three (3) notices and finding no response from the assessee, has dismissed the appeal of the assessee. In this regard, the Ld.AR brought to our notice that there was no service of notice in assessee’s e-mail account as shown in Form No.35. And that the assessee was astonished to find that the Ld.CIT(A) has dismissed the appeal on the ground that the assessee didn’t appear. According to the assessee, he was in the dark about the appellate ITA No.859/Chny/2025 (AY 2019-20) Sundaram Gnanasekaran :: 3 :: proceedings going on against him. Be that as it may, we find that the impugned order of the Ld.CIT(A) is ex parte order qua assessee. Since there is a violation of natural justice, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to adjudicate the grounds of appeal as per sub-section (6) of section 250 of the Income Tax Act 1961, after hearing the assessee. The assessee is directed to be diligent and participate in the appellate proceedings and file all the relevant documents to support the grounds of appeal raised before the Ld.CIT(A) and the Ld.CIT(A) to pass a speaking order in accordance to law after serving notice as per section 282 of the Act as well as to the Ld.AR to avoid such a plea in future. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 07th day of July, 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: 07th July, 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 "