ESAV INDIA LTD.,TIRUVALLUR V. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 2354/CHNY/2025

AI Insights

The case involves M/s. ESAB India Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the Assessment Year 2018-19. The primary contention was an addition of Rs.47,08,94,660 made under section 115JB of the Income Tax Act by the Assessing Officer (AO). The CIT(A) had dismissed the initial appeal due to a delay of 55 days and the non-appearance of the assessee. The Tribunal found merit in the assessee's request for a de novo hearing and set aside the case to the CIT(A) for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782023 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 26-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: T. SANDHYAARTI
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, \u000eाियक सद\u0012 एवं \u0001ी एस. आर. रघुनाथा, लेखा सद\u0012 क े सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2354/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2018-19 M/s. ESAB India Ltd., Plot No.13, Ambattur Industrial Estate, S.O. Ambattur, Tiruvallur-600 058. v. The DCIT, Corporate Circle-1(1), Chennai. [PAN: AAACE 0861 G] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Ms. T. Sandhyaarti, CA \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: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 20.06.2025 for Assessment Year 2018-19. 2. Brief facts of the case are that the AO made addition of Rs.47,08,94,660/- u/s.115JB of the Act. Aggrieved by the addition, the assessee filed appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee didn’t appear, hence the ld.CIT(A) dismissed the Printed from counselvise.com ITA No.2354/Chny/2025 (AY 2018-19) M/s. ESAB India Ltd. :: 2 :: appeal in limine on account of delay of 55 days. Hence, assessee is further in appeal before us. 3. Before us also, the ld. Counsel submitted that while adjudicating the matter the ld. CIT(A) has not considered the appeal on merits and did not condone the delay. He further pleaded for one more opportunity to plead the case before the CIT(A). The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not satisfied the reasons for delay in filing appeal before the 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 plead and file all relevant evidences/documents to prosecute its case. We also condone the delay of 55 days in filing appeal before the CIT(A) as reasons given are reasonable. Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for de novo adjudication of appeal on merits. The Ld.CIT(A) who shall proceed for de novo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to 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. Printed from counselvise.com ITA No.2354/Chny/2025 (AY 2018-19) M/s. ESAB India Ltd. :: 3 :: 5. In the result, appeal filed by the assessee is 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\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF Printed from counselvise.com "