BRITTO EXPORTS,CHENNAI V. ACIT, NCC-4(1), CHENNAI

ITA 2339/CHNY/2025

AI Insights

The case involves Britto Exports appealing against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which upheld the additions and penalties imposed by the Assessing Officer for the assessment year 2017-18. The additions amounted to Rs.91,16,431, and penalties were imposed under sections 271A, 271B, and 272A(1)(d) of the Income Tax Act, 1961. The assessee contended that their submissions were not considered by the CIT(A), leading to the appeal before the Tribunal. The Tribunal decided to remand the case back to the CIT(A) for a fresh examination, emphasizing the need for a fair opportunity for the assessee to substantiate their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782034 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: P.M. KATHIR
• Keywords: Set aside; Corroborative evidences

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं \u0001ी एस. आर. रघुनाथा, लेखा सद\u0011 क े सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2338 t0 2341/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Britto Exports, No.9, G.A. Road, III Lane, Old Washermanpet, Chennai-600 021. v. The ACIT, NCC-4(1), Chennai. [PAN: AAAFB 6315 R] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.P.M. Kathir, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 22.10.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 27.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: These appeals by the assessee are arising out of the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in all orders dated 11.07.2025. The assessment was framed by the Assessing Officer, NFAC, Delhi, for the assessment year 2017-18 u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide orders dated 26.03.2022 and respective penalties u/s 271A, 271B and 272A(1)(d). Printed from counselvise.com ITA Nos.2338 to 2341/Chny/2025 (AY 2017-18) Britto Exports :: 2 :: 2. Brief facts of the case are that the AO made addition of Rs.91,16,431/- u/s.147 r.w.s.144 and also imposed penalties u/s 271A, 271B and 272A(1)(d) of the Act. Aggrieved by the addition and penalties, the assessee filed appeals before the ld. CIT(A). However, before the ld.CIT(A), assessee didn’t appear, hence the ld.CIT(A) proceeded on merits and partly allowed the appeals and upheld the order of AO and penalties. Hence, assessee is further in appeals before us. 3. Before us also, the ld. Counsel submitted that while adjudicating the matter the ld. CIT(A) has not noticed/considered the submissions filed before the AO. He further pleaded for one more opportunity to file the evidence/submissions before the CIT(A). The Ld. Addl. CIT-DR pleaded for dismissal of the appeals on the ground that the assessee has not filed supporting evidences with regard to the addition before the ld. CIT(A). 4. We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice, assessee should be given one more opportunity before the ld.CIT(A) to file all relevant evidences/documents to prosecute his cases. Therefore, in the light of aforesaid factual position, we deem it fit to set aside these appeals to the file of the ld.CIT(A) for de novo adjudication of appeals. The Ld.CIT(A) who shall proceed for de novo adjudication of appeals after providing proper opportunity of hearing to the assessee. The assessee is directed to Printed from counselvise.com ITA Nos.2338 to 2341/Chny/2025 (AY 2017-18) Britto Exports :: 3 :: substantiate its case forthwith without any fail, failing which, the Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. 5. In the result, appeals filed by the assessee are allowed for statistical purpose. Order pronounced on the 27th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 27th October, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकरआयु\u0010/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय ितिनिध/DR 5. गाड\u0019फाईल/GF Printed from counselvise.com "