New Delhi, Sept. 21 -- A taxpayer who failed to respond to income-tax department notices over payments running into nearly Rs.3.8 crore has got another opportunity to explain why tax was not deducted at source. The tribunal restored the matter for fresh examination after finding that the original proceedings had been completed without the taxpayer being heard on merits.

In Jayagopal Rathish vs Income Tax Officer, TDS Ward, Tambaram, the Chennai ITAT bench comprising Judicial Member Manu Kumar Giri and Accountant Member S. R. Raghunatha passed its order on 8 September 2026 for assessment years 2021-22 and 2022-23.

Rathish, an individual engaged in the transport and logistics business, had reported payments of Rs.98.09 lakh for AY 2021-22...