VGN INFRA INDIA PVT. LTD,CHENNAI V. ITO, CORPORATE WARD-3(3), CHENNAI

ITA 574/CHNY/2025

AI Insights

The case involves VGN Infra India Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2018-19. The primary issue arose because the CIT(A)'s order was ex-parte due to the assessee's non-compliance with various notices, which were allegedly sent to an incorrect email address. The assessee argued that the notices were not received as they were sent to a different email not associated with them or their representative. The Tribunal found merit in the assessee's claim of not receiving the notices and thus restored the matter to the First Appellate Authority for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633276 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SITA KRISHNAMOORTHY
• Assessee Lawyers: G. BASKAR; I. DINESH

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:574/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2018-19 VGN Infra India Pvt. Ltd., 153, Wallace Garden, 2nd Street, Nungambakkam, Chennai – 600 006. PAN: AADCV 1283E Vs. The Income Tax Officer, Corporate Ward 3(3), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri G. Baskar, Advocate & Shri I. Dinesh, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Sita Krishnamoorthy, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 12.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 12.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 05.12.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19. - 2 - ITA No.574/CHNY/2025 2. At the very outset, we notice that the CIT(A)’s order is ex- parte, since there was no compliance from the assessee to various notices issued from the office of the First Appellate Authority. 3. The Ld.AR for the assessee submitted that e-mail communications from the office of the First Appellate Authority were not received by the assessee since it was not sent to the e-mail id given by the assessee in Form 35, whereas it was sent to some other e-mail address. It was submitted that said e-mail does not belong to the assessee nor its representative. In this context, the ld.AR placed on record the notice issued from the office of the First Appellate Authority and the Form 35 filed before the CIT(A). Since, the assessee has not received the hearing notices sent through email, resulted in non-cooperation of assessee during the appellate proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the CIT(A) as a last opportunity for proper representation of its case. 4. The Ld.DR was duly heard. 5. We have heard rival submissions and perused the material on record. We find that the notices issued from the office of the First - 3 - ITA No.574/CHNY/2025 Appellate Authority have been served on wrong e-mail address and not to the e-mail address that is mentioned in the Form 35. Hence, the assessee could not appear during appellate proceedings. Therefore, there is adequate reason for restoring the matter to the First Appellate Authority. Accordingly, the matter is remitted to the files of the First Appellate Authority 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 12th June, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 12th June, 2025 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. "