SUNDARARAJAN RAMABADRAN ,CHENNAI V. ITO, NCW-3(1), CHENNAI

ITA 543/CHNY/2025

AI Insights

The case involves an appeal by the assessee, Sundararajan Ramabadran, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2013-14. The initial appeal was dismissed by the CIT(A) due to the assessee's non-response to multiple notices. The Tribunal, considering the circumstances and the request for a fair opportunity to present the case, decided to remand the case back to the CIT(A) for a fresh examination, allowing the assessee to submit all required details and documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 125979 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA; C.I.T
• Assessee Lawyers: N. ARJUN RAJ
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, CHENNAI ŵी मनु क ुमार िगįर ,Ɋाियक सद˟ एवं ŵी एस . आर . रघुनाथा, लेखा सद˟ क े समƗ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 543/Chny/2025 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 Sundararajan Ramabadran, Old No.6, New No.7, Seethammal Colony, Crescent Street, Alwarpet, Chennai – 600 018. vs. ITO, Non. Corp. Ward 3(1), 121, Nungambakkam High Road, Chennai- 600 034. [PAN: AECPR-5810-D] (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri. N. Arjun Raj, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date of Hearing : 23.04.2025 घोषणा की तारीख/Date of Pronouncement : 25.04.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013-14, vide order dated 30.01.2025. 2. The assessee is an individual filed the return of income on 30.07.2013 by declaring an income of Rs.79,10,780/-. The intimation u/s.143 (1) was issued by CPC, dated 19.03.2015 by levying interest u/s.234 B of the Act. :-2-: ITA No.543/Chny/2025 3. Aggrieved by the order of CPC the assessee preferred an appeal before the ld.CIT(A). In this case, the CIT(A) has dismissed the appeal of the assessee by confirming the order of the CPC for the reason that the assessee has failed to respond for any of the seven notices issued by the ld.CIT(A) as noted in para 4 of the order dated 30.01.2025. 4. Before us, ld.AR for the assessee submitted that if the appeal be remanded back to the file of CIT(A), the assessee will file all the required details and documents before the first appellate authority and prayed for one more opportunity in the interest of justice. 5. Per contra, learned DR vehemently opposed to the submissions of learned AR and pleaded for dismissal of the appeal. 6. We have heard rival submissions and perused the record. We feel that in the interest of justice, one more opportunity is granted to the assessee to prosecute the appeal. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A), wherein assessee will file all the necessary documents and evidence in support of the grounds of appeal. The Ld.CIT(A) who shall proceed with adjudication of appeal as per law, after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and :-3-: ITA No.543/Chny/2025 documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also, assured the bench that he will ensure that the assessee will prosecute the case diligently. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 25th April, 2025 Sd/- Sd/- (मनु क ुमार िगįर) (MANU KUMAR GIRI) Ɋाियक सद˟/Judicial Member (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखासद˟/Accountant Member चे᳖ई/Chennai, ᳰदनांक/Dated, the 25th April, 2025 SP आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT– Chennai/Coimbatore/Madurai/Salem 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF "