VIJAYAKUMAR,PUDUCHERRY V. ITO, WARD-3, PUDUCHERRY

ITA 663/CHNY/2025

AI Insights

The case involves appeals by Shri Vijayakumar against orders from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment years 2017-18 & 2018-19. The appeals were initially delayed by 154 days due to the assessee's unawareness of the orders, as he had not checked his email. Upon receiving a call about the outstanding tax demand, the assessee and his auditor accessed the orders online and filed the appeals. The tribunal found sufficient reason for the delay and condoned it. The assessments were initially completed on a best judgment basis under section 144 of the Income Tax Act, 1961, due to non-compliance from the assessee. The tribunal noted the assessee's PAN was misused, and a FIR was filed. Despite the non-cooperation during the assessment and appellate proceedings, the tribunal decided to restore the matter to the AO for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398249 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E.PAVUNA SUNDARI
• Assessee Lawyers: T.VASUDEVAN
• 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 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 Nos.: 662, 663 & 664/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Years:2017-18, 2017-18 & 2018-19 Shri Vijayakumar, 40, L-Block, Jawahar Nagar, Boomianpet, Nellithope, Puducherry – 605 005. PAN: AJVPV 3736G Vs. The Income Tax Officer, Ward 3, Puducherry. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri T.Vasudevan, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. E. Pavuna Sundari, CIT सुनवाई कᳱ तारीख/Date of Hearing : 04.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 04.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals at the instance of the assessee are directed against the different orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, all dated 22.07.2024 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2017-18 & 2018-19. - 2 - ITA No.662 to 664/CHNY/2025 2. There is a delay of 154 days in filing these appeals. The assessee has filed condonation petitions along with affidavits stating therein the reasons for belated filing of this appeal. The reasons stated in the affidavit for belated filing is that, the assessee was not aware of orders being passed by the CIT(A) since the assessee has not checked his e-mail. Later when the assessee received a call to pay the outstanding tax demand, the assessee informed his auditor, who checked the Income-tax portal and downloaded the orders. Thereafter, immediately the assessee took steps to and filed the appeals before the Tribunal, resulting in a delay of 154 days. On perusal of the same, we find there is sufficient reason for delay in filing these appeals before the Tribunal. Hence, we condone the delay in filing the appeals and proceed to dispose off the appeals on merits. ITA Nos.662 & 664/CHNY/2025 3. At the very outset, we notice that the CIT(A)’s orders are ex- parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority. Further, we also note that the assessments have been completed on best judgment basis u/s.144 of the Act. 4. The Ld.AR submitted that the PAN card of the assessee was misused and a FIR has also been filed before the SHO. The Ld.AR - 3 - ITA No.662 to 664/CHNY/2025 further stated that the assessee failed to take note of hearing notices, resulting in non-cooperation of assessee during the assessment & appellate proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the AO 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 AO and the CIT(A) and there is no violation of principles of natural justice. Therefore, it was prayed the appeals of the assessee may be dismissed. 6. We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the CIT(A) was ex-parte, since the assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the AO and the CIT(A). 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 AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to - 4 - ITA No.662 to 664/CHNY/2025 co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. ITA No.663/CHNY/2025 7. At the time of hearing, the Ld.AR stated that the assessee wants to withdraw this appeal. Therefore, the Ld.AR pleaded for withdrawing the appeal. Since, the assessee is willing to withdraw the appeal, we dismiss this appeal as withdrawn. 8. In the result, the appeals filed by the assessee in ITA Nos.662 & 664/CHNY/2024 are allowed for statistical purposes and the appeal in ITA No.663/CHNY/2024 is dismissed as withdrawn. Order pronounced in the open court on 4th 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 4th 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. "