TIRUCHITAMBALAM PROJECTS LIMITED,NAGERCOIL V. ASSISTANT COMMISSIONER OF INCOME TAX, NAGERCOIL

ITA 1689/CHNY/2025

AI Insights

The case involves Tiruchitambalam Projects Limited, which appealed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, for the assessment year 2013-14. The primary contention in the appeal was the assessment of income, where the Assessing Officer had determined the income to be significantly higher than what was returned by the assessee. The Tribunal found no merit in the assessee's arguments, as no evidence was provided to contest the lower authorities' decisions. Additionally, the Tribunal noted the assessee's failure to justify the delay in filing the appeal, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784927 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-06-2025
• Other Referred Cases: Global Vantedge Pvt Ltd vs. CIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1689/Chny/2025 Assessment Years: 2013-14 Tiruchitambalam Projects Limited, No.126, K.P.Road, Chettikulam Junction, Nagercoil, Kanyakumari, Tamil Nadu-629 002. [PAN: AAACT6980B] Assistant Commissioner of Income Tax, Circle-1, Nagercoil. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms.Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 03.11.2025 घोषणा की तारीख /Date of Pronouncement : 14.11.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1074340715(1) dated 11.03.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2013-14. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 The assessee was called absent in the case. Printed from counselvise.com ITA No.1689/Chny/2025 Page - 2 - of 4 3.0 The Ld. DR took us through the brief factual matrix of the case. The Ld.AO through his order dated 15.03.2016 u/s 143(3) had made determined income at Rs.1,46,91,120/- as against returned Income of Rs.29,73,880/- filed by the assessee. The Ld.DR argued in favour of the order of lower authorities. It was contended that the order has been made after carefully considering the varied facts of this case in the light of material available on records. The Ld.DR also informed that in this case there is a delay of 11 days identified by the registry. It was argued that the letter of the assessee dated 12.06.2025 requesting for condonation of delay indicates that there was no sufficient cause was available with the assessee. It was contended that no evidence had been adduced in support of averments made for condonation of delay. Further, it was argued that the assessee is casual and irresponsible in attending to its requirements. It was consequently argued that the delay be not condoned and appeal be dismissed. 4.0 We have considered the arguments of the Ld. DR in the light of material available on records. The assessee was called absent. It is trite principle of law that law aids vigilant litigants only. Before us the assessee has not given any written submission or evidence to effectively assail the order of lower authorities. We are also convinced that no satisfactory explanation with evidence has been given to justify the delay. Printed from counselvise.com ITA No.1689/Chny/2025 Page - 3 - of 4 5.0 We have examined the order of lower authorities and are of the considered view that the order passed by the Ld.AO dated 15.03.2016 and of Ld.CIT(A) dated 11.03.2025, which has been assailed by the assessee, has been passed after carefully considering the facts of the case and correct interpretation of law. Before us the assessee has not advanced any evidence to defend its case. We therefore totally agree and uphold the findings of the lower authorities. In this regard we rely upon the order of Hon’ble Delhi High court in the case of Global Vantedge Pvt Ltd dated 14.03.2013 considering ITA No.1828- 1829 / Del / 2010 and ITA No.1254 / Del / 2011 holding as under:- “….The learned counsel for the revenue contended that it was incumbent upon the Tribunal to have recorded its own findings rather than merely confirming the findings of the CIT (Appeals). However, the learned counsel for the respondent/ assessee drew our attention to the Supreme Court decision in the case of CIT v. K.V. Pilliah and Sons : (1966) 63 ITR 411 (SC), wherein, on a similar point having been raised, the Supreme Court observed as under: - “The Income-tax Appellate Tribunal is the final fact-finding authority and normally it should record its conclusion on every disputed question raised before it, setting out its reasons in support of its conclusion. But, in failing to record reasons, when the Appellate Tribunal fully agrees with the view expressed by the Appellate Assistant Commissioner and has no other ground to record in support of its conclusion, it does not act illegally or irregularly, merely because it does not repeat the grounds of the Appellate Assistant Commissioner on which the decision was given against the assessee or the department. The criticism made by the High Court that the Tribunal had “failed to perform its duty in merely affirming the conclusion of the Appellate Assistant Commissioner” is apparently unmerited.” 6.0 Accordingly, we are of the considered view that the order passed by the Ld.AO therefore does not require any intervention at this stage. Printed from counselvise.com ITA No.1689/Chny/2025 Page - 4 - of 4 The order of the Ld.CIT(A) is therefore sustained. Accordingly, all the grounds of appeal raised by the assessee are therefore dismissed. 7.0 In the result, the appeal of the assessee is dismissed. Order pronounced on 14th , November-2025 at Chennai. Sd/- (यस यस धवश्वनेत्र रधव) (SS VISWANETHRA RAVI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 14th , November -2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF Printed from counselvise.com "