GEORGE MAIJO INDUSTRIES PRIVATE LIMITED,CHENNAI V. ASSISTANT COMMISSIONER OF INCOME TAX WARD (2), INCOME TAX DEPARTMENT

ITA 3324/CHNY/2024

AI Insights

The case involves an appeal by George Maijo Industries Private Limited against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, for the assessment year 2017-18. The primary contention in the appeal was the addition of Rs.3,75,13,000 under section 68 of the Income Tax Act, along with another addition of Rs.71,47,791. The First Appellate Authority had dismissed the appeal ex-parte due to non-compliance with statutory notices, without adequately addressing the merits of the case. The Tribunal noted the absence of any written submissions from the appellant during the appellate proceedings and decided to remit the matter back to the CIT(A) for a fresh decision after providing a proper opportunity of being heard to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775014 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 25-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.3324/Chny/2024 Assessment Years: 2017-18 George Maijo Industries Private Limited, No.28, Apex Plaza, 5, Nungambakkam High Road, Chennai-600 034. [PAN: AACCG6145R] Assistant Commissioner of Income Tax, Corporate Ward-2(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms.Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 25.08.2025 घोषणा की तारीख /Date of Pronouncement : 04.09.2025 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 / 1063233159(1) dated 23.03.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2017-18. 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. 3324/Chny/2024 Page - 2 - of 3 2.0 The assessee was called absent in this case. 3.0 The Ld.DR narrated the brief facts of the case. It was stated that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 27.12.2019 and that the appeal was dismissed for non-compliance to statutory notices. The Ld.DR informed that the Ld.AO had made addition of Rs.3,75,13,000/- u/s 68 along with another addition of Rs.71,47,791/-. It was submitted that as per para 4 of the order of Ld.CIT(A), no written submission was filed by the appellant during appellate proceedings before him. The Ld.DR fairly conceded that as it’s a case of an ex- parte order passed by the Ld.CIT(A) a decision qua its remission back to the Ld.CIT(A) can be taken. 4.0 We have heard the submissions made by the Ld.DR in the light of material available on records. It is trite law that no litigant benefits by non-prosecution of its case. The principal issue involves addition of Rs.3,75,13,000/- u/s 68 along with another addition of Rs.71,47,791/- by the Ld.AO. We have noted that the Ld.CIT(A) has confirmed the addition on the premise of non-submission of any written submissions by the assessee. We have also noted that apart from merely harping on the issue of no compliance by the assessee 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 set aside the assailed order and remit the matter back to Printed from counselvise.com ITA No. 3324/Chny/2024 Page - 3 - of 3 the file of the Ld.CIT(A) for fresh 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. Accordingly, all the grounds raised by the assessee are allowed for statistical purposes. 5.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 4th , Sept-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: 4th , Sept-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 "