Selvalakshmi Feeds & Farms Vs ITO (ITAT Chennai)
The case of Selvalakshmi Feeds & Farms Vs ITO involved an appeal against the ex parte order of the Commissioner of Income Tax (Appeals) [CIT(A)], dated June 13, 2024, for the assessment year 2018-19. The main grievance was that the CIT(A) passed the order without addressing the merits of the grounds raised by the assessee.
The Income Tax Appellate Tribunal (ITAT) Chennai noted that the CIT(A) had based the ex parte order on the assessee’s lack of response to notices issued on February 13, 2024, and February 26, 2024. However, the assessee contended that these notices were not received. The tribunal observed that the CIT(A) had not adhered to the requirements of Section 250(6) of the Income Tax Act, which mandates a speaking order addressing the grounds of appeal.
Consequently, the ITAT set aside the impugned order and remanded the appeal back to the CIT(A) for a fresh adjudication. The tribunal directed the CIT(A) to pass a detailed order in compliance with the law after considering the submissions and documents the assessee pledged to provide, including an updated email ID for future communication.
The ITAT allowed the appeal for statistical purposes, emphasizing the importance of addressing substantive grounds in appeal proceedings. The order was pronounced on December 4, 2024, in Chennai.
