NEOMAX REALTORS PVT. LTD.,MADURAI V. ITO, CORP. WARD-2, MADURAI

ITA 1229/CHNY/2025

AI Insights

The case involves Neomax Realtors Private Limited appealing against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2015-16. The primary issue was the confirmation of additions made by the Assessing Officer through an exparte order. The Assessing Officer had completed the assessment under sections 144, 263, and 144B of the Income Tax Act, 1961, making various additions. The CIT(A) dismissed the appeal due to non-compliance by the assessee in attending hearings or providing necessary documents. The Tribunal noted the lack of assistance from the assessee to both the show-cause notice and the hearing notices, but in the interest of justice, decided to remand the matter for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705323 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR
• Assessee Lawyers: H. YESHWANTH KUMAR
• Section: 144

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1229/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2015-16 Neomax Realtors Private Limited, No. 23/101, Plot No. 26, Block – B, Ground Floor Ramnagar 5th Street, S.S. Colony, Madurai 625 016. [PAN:AAECN5770B] Vs. The Income Tax Officer, Corporate Ward 2, Madurai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri H. Yeshwanth Kumar, C.A. ŮȑथŎ की ओर से/Respondent by : Shri Vijay Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 03.07.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 18.02.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2015-16. 2. The assessee raised 10 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the additions made by the Assessing Officer by passing exparte order in the facts and circumstances of the case. I.T.A. No.1229/Chny/25 2 3. We note that the assessment was completed under section 144 r.w.s. 263 r.w.s. 144B of the Income Tax Act, 1961 [“Act” in short] dated 28.12.2021 by making various additions against which the assessee preferred further appeal before the ld. CIT(A). The ld. CIT(A) issued notices under section 250 of the Act dated 09.07.2024, 21.12.2024 and 28.01.2025, but, however, the assessee did not comply with the hearing notices. Accordingly, the ld. CIT(A) dismissed the appeal of the assessee since the assessee did not furnish any documentary evidences to substantiate the grounds raised in its appeal. On being aggrieved, the assessee is in appeal before the Tribunal. 4. The ld. AR Shri H. Yeshwanth Kumar, CA submits that in pursuance to the revision order passed under section 263 of the Act, the Assessing Officer called for various details in different tabular form as is reproduced at pages 4 to 6 of the assessment order and assessee has furnished the details as is available to them. He further submits that just because conclusion of assessment is getting time barred, without affording reasonable time to get the details, the Assessing Officer hurriedly concluded the assessment under section 144 r.w.s. 263 r.w.s. 144B of the Act dated 28.12.2021. Non-compliance to the hearing notices issued by the ld. CIT(A) is neither wilful nor wanton, but, circumstances I.T.A. No.1229/Chny/25 3 beyond its control and prayed that the assessee may be afforded one more opportunity to prosecute its case before the authorities below. 5. The ld. DR Shri Vijay Kumar, JCIT drew our attention to page 2 of the impugned order as well as pages 8 & 11 of the assessment order and submits that the authorities below have afforded sufficient opportunities to the assessee for furnish details. 6. Heard both the parties and perused the material available on record. In this case, the Assessing Officer completed the assessment under section 144 r.w.s. 263 r.w.s. 144B of the Act by making various additions against which the assessee preferred an appeal before the ld. CIT(A). As per page 2 of the impugned order, we note that the ld. CIT(A) issued various hearing notices but, however, the assessee failed to comply with the notices issued by the ld. CIT(A). We note that there was no assistance from the assessee to the show-cause notice issued by the Assessing Officer as well as hearing notices issued by the ld. CIT(A). In order to comply with the revision order passed under section 263 of the Act, the assessee is required to furnish various details. Taking into consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to remand the matter to the file of the Assessing Officer to afford reasonable opportunity to the assessee I.T.A. No.1229/Chny/25 4 and thereafter decide the issues on merits in accordance with law after considering the submissions of the assessee as may be filed. The assessee is also directed to furnish complete details before the Assessing Officer without fail. Thus, the ground raised by the assessee is allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 3rd July, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 03.07.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "