Shri Jayaraman Gopalakrishnan Vs. The Asst. Commissioner of Income Tax, Circle 1, Thanjavur

Parties Involved

Facts Summary

These appeals were filed by the assessee against two different orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, both dated 04.01.2024, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Years are 2016-17 and 2011-12. There was a delay of 585 days in filing these appeals, and the assessee filed a petition for condonation of delay, stating that the delay was due to the illness of the assessee’s erstwhile chartered accountant, who failed to take note of the hearing notices. The assessee became aware of the order only upon receipt of a recovery notice on 11.10.2025. The order passed by the First Appellate Authority (FAA) was ex-parte as the assessee did not respond to five notices issued by the FAA. The assessment was completed on a best judgment basis under section 144 of the Act.…

Legal Issues

• 1. Condonation of delay in filing the appeals
• 2. Ex-parte nature of the order passed by the First Appellate Authority
• 3. Restoration of the issue to the files of the Assessing Officer for fresh adjudication

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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