Shri Thirumal Murugan vs. The Income Tax Officer, Non-Corporate Circle 17(1), Chennai

Parties Involved

Facts Summary

This appeal was filed by the assessee, Shri Thirumal Murugan, against the ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 15.09.2025, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2020-21. The ex-parte order was issued because the assessee did not respond to three notices from the First Appellate Authority (FAA). The assessee's representative argued that the assessee missed the hearing notices, and thus could not represent his case before the FAA. The Departmental Representative (DR) argued that adequate opportunities were provided and there was no violation of natural justice principles.…

Legal Issues

• 1. Whether the ex-parte order passed by the FAA should be set aside and the matter should be restored for fresh adjudication.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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