SRI AMMAN CARS INDIA PRIVATE LIMITED, SALEM V. ACIT CIRCLE 1(1), SALEM

ITA 62/CHNY/2023

AI Insights

The case involves M/s. Sri Amman Cars India Pvt. Ltd., the appellant, contesting an assessment order for the Assessment Year 2017-18, which was confirmed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The original assessment was made under section 143(3) of the Income Tax Act by the Assessing Officer on 29-12-2019. The appellant failed to make any representation during the appellate proceedings, leading to the confirmation of the assessment order. The primary argument from the appellant's representative was to restore the matter back to the Assessing Officer for a de novo assessment. The Tribunal noted a delay of 104 days in filing the appeal, which was condoned based on the managing director's affidavit. The Tribunal found the order to be ex parte and directed a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134374 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 15-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा एवं माननीय ी मनोज कु मार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.62/Chn y/2023 (िनधा)रण वष) / As sessment Year: 2017-18) M/s. Sri Amman Cars India Pvt.Ltd. 3/84A, Gopinathapuram, Vellalapatti (PO) Omalur Taluk, Salem-636 012. बनाम / V s . ACIT Circle-1(1), Salem. थायीलेखासं./जीआइआरसं./PAN/GIR No. A AL C S -1 370-D (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओर से/ Appellant by : Ms. Sree Lakshmi Valli (Advocate) – Ld. AR थ की ओर से/Respondent by : Shri P.Sajit Kumar (JCIT)- Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-06-2023 घोषणाकीतारीख /Date of Pronouncement : 26-06-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 05-08-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 29-12-2019. Upon perusal of impugned order, it could be seen that the assessee failed to make any representation during appellate proceedings which led to 2 ITA No.62/Chny/2023 confirmation of assessment order. The prime argument of Ld. AR is to restore the matter back to the file of Ld. AO for de novo assessment. 2. The Registry has noted the delay of 104 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the managing director of the assessee company. The Ld. DR has opposed the condonation of delay. However, keeping in view the period of delay and contents of the affidavit, we condone the delay and admit the appeal for adjudication on merits. 3. Since the impugned order is an ex parte order and the assessee could not substantiate its claim during assessment proceedings also, we set aside the impugned order and direct Ld. AO make fresh assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to file the requisite details forthwith so as to enable early completion of assessment proceedings. 4. The appeal stands allowed for statistical purposes. Order pronounced on 26 th June, 2023. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा23 / VICE PRESIDENT लेखा सद5 / ACCOUNTANT MEMBER चे7ई Chennai; िदनांक Dated :26-06-2023 DS आदेश क त ल प अ े षत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकर आयु?/CIT 4. िवभागीय ितिनिध/DR 5. गाडD फाईल/GF