KANAKARATHINA MEDIA PVT. LTD.,CHENNAI V. IRO, NCW-10(6), CHENNAI

ITA 2352/CHNY/2025

AI Insights

The case involves M/s. Kanakarathna Media Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, concerning the Assessment Year 2011-12. The appeal was initially delayed by 26 days, which was condoned by the tribunal. The CIT(A) had previously decided the appeal ex-parte due to the assessee's repeated adjournments and non-compliance. The Income Tax Appellate Tribunal (ITAT) in Chennai, after reviewing the submissions and the conduct of the assessee, decided to remand the case back to the CIT(A) for a fresh examination, emphasizing the need for a fair opportunity for the assessee to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785333 (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: 2011-2012
• Appeal Filed On: 26-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• 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.2352/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2011-12 M/s. Kanakarathna Media Pvt. Ltd., G-2, Sahari Nivas, No.17, Lady Madhavan, Chennai-600 034. v. The ITO, Non-Corporate Ward-10(6), Chennai. [PAN: AADCK 3117 E] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 23.10.2025 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 03.07.2025 for Assessment Year 2011-12. 2. The Ld. Counsel for the assessee submitted that there is a delay of ‘26’ days in filing of this appeal, because, assessee was prevented by reasons beyond his control and prayed for condonation of delay, for Printed from counselvise.com ITA No.2352/Chny/2025 (AY 2011-12) M/s. Kanakarathna Media Pvt. Ltd. :: 2 :: which, the Ld.DR didn’t raise any objection and hence, we condone the delay of ‘26’ days and proceed to adjudicate the appeal on merits. 3. Brief facts of the case are that the assessee against the order of the AO u/s 271B filed appeal before the CIT(A). During the appellate proceedings, the ld.CIT(A) has given 10 hearings to argue the appeal however, the assessee sought adjournment every time. Final opportunity of hearing was given for 23.05.2025. On the said date neither any compliance was received the ld.CIT(A) nor any adjournment was sought by the assessee. Hence, ld.CIT(A) proceeded to decide the appeal ex- parte and upheld the order of AO on additions. Hence, assessee is further in appeal before us. 4. Before us also, none appeared for the assessee despite service of notice of hearing. The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee is a habitual defaulter in prosecuting the case. 5. 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 file all relevant evidences/documents to prosecute its case. This is a proceeding against order u/s 271B. However, we find that the ld.CIT(A) has given a finding with regard to the addition and confirmed the addition made by the AO. Printed from counselvise.com ITA No.2352/Chny/2025 (AY 2011-12) M/s. Kanakarathna Media Pvt. Ltd. :: 3 :: 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 which relates to the levying of penalty u/s 271B of the Act. 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. 6. 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 "