THIRUMAL MURUGAM,CHENNAI V. NON CORPORATE CIRCLE 17(1), BSNL BUILDING

ITA 3159/CHNY/2025

AI Insights

The case involves an appeal by Shri Thirumal Murugan against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2020-21. The appeal was directed against an ex-parte order passed by the FAA due to the assessee's non-compliance with three notices. The assessee's representative argued that the notices were overlooked, leading to the absence of representation at the FAA. The Departmental Representative contended that sufficient opportunities were provided, and there was no breach 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) 830831 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.KAVITHA
• Assessee Lawyers: K.VISHWA PADMANABAN
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं सुĮी पɮमावती एस, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3159/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2020-21 Shri Thirumal Murugan, 22, Sadrasroad, Thirukkalukundram, Kanchipuram, Chennai – 603 109. PAN: AGAPT 2929B Vs. The Income Tax Officer, Non-Corporate Circle 17(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri K. Vishwa Padmanaban, CA ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 20.01.2026 घोषणा कᳱ तारीख/Date of Pronouncement : 20.01.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 15.09.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21. Printed from counselvise.com ITA No.3159/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 three notices issued from the office of the First Appellate Authority. 4. The Ld.AR for the assessee submitted that the assessee has missed to take note of the hearing notices issued from the office of the FAA. 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 his case. 5. 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. 6. 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 has missed to take note of the hearing notices. We strongly deprecate the nonchalant attitude of the assessee in not Printed from counselvise.com ITA No.3159/Chny/2025 :- 3 -: 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. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 20th January, 2026 at Chennai. Sd/- Sd/- (पɮमावती एस) (PADMAVATHY S) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 20th January, 2026 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 "