ACCEL LIMITED,CHENNAI V. DCIT, THIRUVANANTHAPURAM

ITA 670/COCH/2025

AI Insights

The case involves ACCEL Limited, the appellant, contesting an order from the Learned Commissioner of Income Tax, Appeals, which was based on an earlier order from the Assessing Officer under section 143(1) of the Income-tax Act, 1961. The dispute arose from an adjustment made during the processing of the return for the Assessment Year 2020-21, where the declared income was increased from Rs. 5,65,66,740 to Rs. 6,86,34,730. The CIT(A) upheld this adjustment after the assessee failed to provide necessary evidence despite several opportunities. The tribunal, considering the circumstances, decided to restore the matter to the CIT(A) for a fresh examination, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785244 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 25-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM ITA No. 670/Coch/2025 Assessment Year: 2020-21 ACCEL Limited .......... Appellant 3rd Floor, SFI Complex, 178 Valluvr Kottam High Road, Nungambakkam 600034 [PAN: AADCE4435D] vs. DCIT, Thiruvananthapuram ......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 28.10.2025 Date of Pronouncement: 30.10.2025 O R D E R Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income Tax, Appeal ADDL/JCIT (A)-6Kolkata [for brevity, ‘Ld. CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, the Act’) for Assessment Year 2020-21, date of order 30/05/2025. The impugned order is emanated from the order of the CPC (in short, ‘Ld. AO’) order passed under section 143(1) of the Act, date of order 01/07/2022. Printed from counselvise.com 2 ITA No. 670/Coch/2025 ACCEL Limited 2. When the appeal was called for hearing, none was present on behalf of the assessee. No adjournment petition was filed. Considering the merits of the case, the appeal is being proceeded to dispose off after hearing the ld. DR on ex-parte qua for the assessee. 3. We have heard the submissions of the ld. DR and considered the material available on record. The appeal for A.Y. 2020-21 was proceeded ex parte before the ld. CIT(A). Despite several opportunities granted by the ld. CIT(A), the assessee failed to furnish the required evidence. Consequently, the ld. AO made adjustment during processing of return U/s 143(1) of the Act. The assessee declared income in return of income amount to Rs. 5,65,66,740/-. After processing of return U/s 143(1)computed total income was Rs. 6,86,34,730/- Aggrieved, the assessee preferred appeals before the ld. CIT(A). However, after providing reasonable opportunities, the ld. CIT(A) passed ex parte orders, thereby upholding the impugned addition. 4. Since the assessee was effectively denied the opportunity to submit evidence before the revenue authority in support of its case, we consider it appropriate, in the interest of justice, to restore the matter to the file of the ld. CIT(A). The assessee is directed to furnish all relevant documents and evidence before the ld. CIT(A), who shall consider the same in accordance with law and decide the matter afresh after granting the assessee reasonable opportunity of being heard. It is clarified that we have not expressed any opinion on Printed from counselvise.com 3 ITA No. 670/Coch/2025 ACCEL Limited the merits of the case so as to avoid any prejudice to the proceeding before the appellate authority. The assessee is further directed to remain diligent and extend full cooperation in the set-aside proceedings to facilitate expeditious disposal of the appeals. 5. Accordingly, the matter is restored to the file of the Ld. CIT(A) for fresh adjudication. 6. In the Result, the appeal of assessee bearing ITA No. 670/Coch/2025are allowed for statistical purposes. Order pronounced in the open court on 30th October, 2025. Sd/- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (ANIKESH BANERJEE) JUDICIAL MEMBER Cochin, Dated: 30th October, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order Assistant Registrar ITAT, Cochin Printed from counselvise.com "