Urbanedge Hotel and Holdings Private Limited, Neelankarai, chennai V. CORPORATE CIRCLE-3(1), CHENNAI

ITA 490/CHNY/2023

AI Insights

The case involves Urbanedge Hotels and Holdings Private Limited, which filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. The assessee had declared a total loss in its return, which was partially assessed by the Assessing Officer after making various additions. The CIT(A) dismissed the appeal due to non-compliance by the assessee in submitting required documents. The Tribunal found that the CIT(A) had not adjudicated the issues on merits and thus remitted the case back to the CIT(A) for a detailed examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135125 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 29-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 16-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(2)

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.490/Chny/2023 िनधाŊरण वषŊ/Assessment Year: 2018-19 Urbanedge Hotels and Holdings Private Limited, No. 129, Estate Main Road, Perungudi, Chennai 600 004. [PAN:AAACU9790L] Vs. The Deputy Commissioner of Income Tax, Corporate Circle 3(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Ms. N.V. Lakshmi, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 30.05.2023 घोषणा की तारीख /Date of Pronouncement : 31.05.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi dated 13.02.2023 for the assessment year 2018-19. 2. Brief facts of the case are that the assessee filed its return of income for the assessment year 2018-19 on 06.10.2018 declaring total loss at ₹.6,71,99,134/-. The case was selected for complete scrutiny through CASS and notice under section 143(2) of the Income Tax Act, 1961[“Act” in short] was issued. After considering the submissions, the I.T.A. No. 490/Chny/23 2 Assessing Officer has completed the assessment order under section 143(3) of the Act dated 05.04.2021 by assessing total loss at ₹.3,76,86,441/- after making various additions. On appeal, the ld. CIT(A) dismissed the appeal by inferring that the assessee was not serious to pursue its appeal since there was no compliance to the notices issued by the ld. CIT(A). 3. On being aggrieved against the appellate order, the assessee carried the matter in appeal before the Tribunal. The ld. Counsel for the assessee has submitted the ld. CIT(A) has passed exparte order without adjudicating the issues on merits. It was prayed for affording one more opportunity of being heard to the assessee to substantiate its case before the ld. CIT(A), against which, the ld. DR has not seriously objected. 4. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Against the additions made by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A). Despite various opportunities afforded, the assessee has not furnished any written submissions with supporting evidence to substantiate its claim. Therefore, the ld. CIT(A) dismissed the appeal of the assessee and inferred that the assessee was not serious to pursue its appeal. From the appellate order, we find that the ld. CIT(A) I.T.A. No. 490/Chny/23 3 has not adjudicated the issues raised in the appeal on merits. Under the above facts and circumstances, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) with a direction to adjudicate the issues on merits by affording one more opportunity of being heard to the assessee. The assessee is also directed to furnish complete details with material evidence before the ld. CIT(A) for consideration. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 31 st May, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 31.05.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3.आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.