BISON AGRO FARMS PRIVATE LIMITED,COIMBATORE V. INCOME TAX OFFICER CORP WARD 3, CBE, COIMBATORE

ITA 1496/CHNY/2025

AI Insights

The case involves Bison Agro Farms Private Limited, which appealed against the order of the CIT(A), National Faceless Appeal Center, Delhi, for the assessment year 2016-17. The appeal was initially delayed by 632 days due to the assessee's change of tax consultant and a misunderstanding about the receipt of orders. The tribunal found the reasons for the delay satisfactory and condoned it. The CIT(A) had previously dismissed the appeal for non-compliance without adequately addressing the merits of the case. The tribunal decided to remit the case back to the CIT(A) for a thorough re-examination, emphasizing the need for the assessee to comply with statutory notices henceforth.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717415 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 24-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: GANESAN; C.A
• Keywords: Opportunity of being heard; Recovery proceedings
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1496/Chny/2025 Assessment Years: 2016-17 Bison Agro Farms Private Limited, No.46, ATT Colony Coimbatore South, CBE Mpl.Central Bus stand S.O, Coimbatore, Tamil Nadu-641 018. [PAN: AAECB8287H] Income Tax Officer, Ward-3, Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. Ganesan, C.A, प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 17.07.2025 घोषणा की तारीख /Date of Pronouncement : 13.08.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1053838167(1) dated 21.06.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2016-17. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. Printed from counselvise.com ITA No. 1496 /Chny/2025 Page - 2 - of 4 2.0 It has been noted that there is a delay of 632 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assessee had changed its Tax consultant and who could not track the orders online. It was submitted that the assessee was under misplaced belief that orders would be sent in physical copy. It was only upon initiation of recovery proceedings that assessee learnt of its appellate orders. All these activities contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. It was however contended that the assessee is a willful defaulter and hence cost be imposed before admitting the present appeal. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 29.12.2018. The appeal was dismissed for non-compliance. The details of non- compliance have been incorporated on page-3 of the order. The Ld.Counsel submitted that one last opportunity be given to the assessee Printed from counselvise.com ITA No. 1496 /Chny/2025 Page - 3 - of 4 to plead its case. The Ld.Counsel for the assessee personally assured that due compliances would now be made to the statutory notices. It was accordingly requested that the matter be remitted to the Ld.CIT(A) for readjudication. 4.0 Per contra, the Ld.DR relied upon the order of lower authorities. It was however pleaded that cost be imposed upon the assessee for non- compliance to the statutory notices. 5.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the assesse as to why it could not make compliance before the Ld.CIT(A). We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched adequately upon merits of the case. Be that as it may be in the interest of justice, we remit the matter back to the file of the Ld.CIT(A) for readjudication after giving due opportunity of being heard to the assessee and in accordance with law. The assessee shall make necessary compliances and any deviation would be adversely viewed. Consequently, the decision to remit the matter to the Ld. AO is however subject to payment of cost of Rs.5,000/- (Rupees five thousand only) by the assessee to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within 30 days Printed from counselvise.com ITA No. 1496 /Chny/2025 Page - 4 - of 4 of the receipt of this order. Accordingly, all the grounds of appeal raised by the assesse on this issue are allowed for statistical purposes. . 6.0 In the result, the appeal is allowed for statistical purposes. Order pronounced on 13th , Aug-2025 at Chennai. Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 13th , Aug-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF Printed from counselvise.com "