TAMARAI MILLS LIMITED, COIMBATORE V. DCIT, CORPORATE CIRCLE 1, COIMBATORE, COIMBATORE

ITA 830/CHNY/2023

AI Insights

The case involves M/s. Tamari Mills Limited, the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning an assessment for the year 2011-12. The assessment was initially framed by the Assessing Officer under sections 143(3) read with section 147 of the Income Tax Act on 31-12-2018. The appellant sought another opportunity of hearing, which was supported by the tribunal, leading to the restoration of the appeal to the CIT(A) for a speaking order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134399 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 18-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.830/Chny/2023 (िनधा रण वष / As sessment Year: 2011-12) M/s. Tamari Mills Limited 383, Kamarajar Road, Uppilipalayam, Coimbatore-641 015. बनाम / V s . DCIT Corporate Circle-1, Coimbatore. था यी ले खा सं. /जी आ इ आ रसं. /P A N / G I R N o . AAACT-7941-C (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri N.V.Narayanan (Advocate) – Ld. AR !"थ कीओरसे/Respondent by : Shri R. Clement Ramesh Kumar(CIT)-Ld. DR सुनवाईकीतारीख/Date of Hearing : 28-08-2023 घोषणाकीतारीख /Date of Pronouncement : 28-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-05-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 31-12-2018. 2. The Registry has noted delay of one day in the appeal, the condonation of which has been sought by Ld. AR. Considering the 2 period of delay, the delay is condoned and we proceed with adjudication on merits. 3. The only prayer made by Ld. AR is another opportunity of hearing before lower authorities since the impugned order is an ex-parte order. The Ld. DR pleaded for dismissal of the appeal. 4. Accepting the plea of Ld. AR, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by speaking order with a direction to the assessee to substantiate its case and file requisite documents forthwith. 5. The appeal stands allowed for statistical purposes. Order pronounced on 28 th August, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीYितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF