N BIRLAKANI & BROS.,VIRUDHUNAGAR V. ITO, WARD-3, VIRUDHUNAGAR

ITA 1112/CHNY/2025

AI Insights

This case involves an appeal by N. Birlakani & Bros against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which upheld the addition of Rs. 21,03,364 under section 68 of the Income Tax Act, 1961, for the assessment year 2017-18. The Assessing Officer had initially made this addition, and the CIT(A) dismissed the appeal due to the absence of evidence from the assessee. The assessee, represented by Mr. Abhishek Murali, C.A., sought another opportunity to present evidence, which was supported by the judicial member, Hon'ble Shri Manu Kumar Giri, and opposed by the Departmental Representative, Ms. Anitha, Addl.CIT.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706058 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: ABHISHEK MURALI; C.A
• Keywords: Set aside; Corroborative evidences

Judgement Text

" आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1112/Chny/2025 Assessment Years: 2017-18 N.Birlakani & Bros, No.169, Chairman P.K.S.A, Arumugam Road, Sivakasi, Virudhunagar, Tamil Nadu-626 123. [PAN: AACFN7379K] Income Tax Officer, Ward-2, Virudhunagar. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Abhishek Murali, C.A, प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order dated 24.02.2025. The assessment was framed by the Assessing Officer, Ward 3 Virudhnagar for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 28.12.2019. ITA No.1112 /Chny/2025 Page - 2 - of 3 2. Brief facts of the case are that the AO made addition of Rs.21,03,364/- u/s 68 of the Act. Aggrieved by the addition, the appellant filed an appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee did appear but assessee was not able to produce evidence, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of AO. Hence, assessee is further in appeal before us. 3. Before us also, the ld. Counsel submitted that while adjudicating the matter the ld. CIT(A) has not considered the evidences filed before the AO. He further pleaded that for one more opportunity to file the evidence before the CIT(A). The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the addition before the ld. CIT(A). 4. 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 ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who ITA No.1112 /Chny/2025 Page - 3 - of 3 shall proceed for denovo 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 Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th ,day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "