VENKATANARASIMHAN,PUDUCHERRY V. INCOME TAX OFFICER - WARD 1 PUDUCHERRY, PUDUCHERRY

ITA 303/CHNY/2025

AI Insights

This case involves an appeal by Mr. Venkatanarasimhan against an ex parte order from the Learned Commissioner of Income Tax (Appeals), Delhi, concerning the Assessment Year 2018-19. The primary issue was the dismissal of the assessee's appeal due to non-response to notices, which the assessee later found in his 'SPAM' email folder, leading to his claim of unawareness and inability to comply. The Tribunal considered the circumstances of the non-receipt of notices and decided to set aside the ex parte order, emphasizing the need for adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314275 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: P. VISWANATHAN
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी जगदीश, लेखा सद क े सम\u0015 BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.303/Chny/2025 िनधा\u000eरणवष\u000e/Assessment Year: 2018-19 Mr. Venkatanarasimhan, No.36, 1st Floor, 1st Cross Street, Tagore Nagar, Lawspet, Pondicherry-605 008. v. The ITO, Ward-1, Pondicherry. [PAN: ACIPV 7748 N] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.P. Viswanathan, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms.Anitha, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 24.03.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 05.05.2025 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 02.12.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2018-19. 2. At the outset, it was brought to our notice that the impugned order passed by the Ld.CIT(A) is an ex parte order qua assessee. In this regard, it is noted that the Ld.CIT(A) has passed a cryptic order by ITA No.303/Chny/2025 (AY 2018-19) Mr. Venkatanarasimhan :: 2 :: mentioning about giving four (4) opportunities to the assessee, and having found that the assessee didn’t reply, has dismissed the appeal of the assessee. In this regard, the Ld.AR explained that the assessee didn’t receive the purported notices issued by the Ld.CIT(A) and later on found the same in the ‘SPAM’ account, because of which, the assessee wasn’t aware of such notice, and therefore, couldn’t comply with the notices issued by the Ld.CIT(A) and for such omission, the assessee pleaded that he can’t be faulted and requested for one more opportunity before the Ld.CIT(A). 3. Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee. 4. Having heard both the parties and after perusal of the records, it is noted that the Ld.CIT(A) has passed an ex parte order qua assessee without considering the grounds of appeal raised by the assessee in accordance with sub-section (6) of section 256 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). The Ld.CIT(A) is noted to have issued notices to the assessee on four (4) occasions and finding no response from the assessee, has dismissed the appeal of the assessee. In this regard, it has been brought to our notice that the assessee was not aware of the notices issued by the Ld.CIT(A), because, it didn’t come in the ‘Inbox’ of the assessee whereas it got delivered into the ‘SPAM’ ITA No.303/Chny/2025 (AY 2018-19) Mr. Venkatanarasimhan :: 3 :: account of the assessee. In such a scenario, the assessee can’t be faulted for not responding to the notices issued by the Ld.CIT(A). Therefore, we need to give one more opportunity to the assessee to comply with the principles of natural justice and therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) and direct him to pass orders on merits in respect of grounds of appeal raised by the assessee. Having said so, we direct the Ld.AR of the assessee to file written submissions and relevant evidences in support of its grounds of appeal and be diligent in responding to the Ld.CIT(A) notices. With these observations, we dispose off the appeal. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 05th day of May, 2025, in Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद /ACCOUNTANT MEMBER (एबी टी. वक ) (ABY T. VARKEY) \u0001याियक सद\bय/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 05th May, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0018/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "