BRITTO SEA FOODS EXPORTS PRIVATE LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE 1(2), CHENNAI

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ITA 971/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal granted the assessee another opportunity for a hearing before the CIT(A) based on the principle of natural justice. The impugned order was set aside, and the appeal was restored for de novo adjudication.

What were the facts?

The assessee's appeal concerns the confirmation of a disallowance of commission expenses. The assessee failed to make a representation during previous appellate proceedings, leading to the disallowance being sustained.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) to substantiate its claim for commission expenses.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2015-16) M/s. Britto Sea Foods Exports P. Ltd. DCIT बनाम 9,III Lane, P.A.N Rajarathinam Road, Corporate Circle-1(2), Washermenpet,Chennai-600 021. Chennai. / Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCB-1863-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri P.M.Kathir (Advocate)-Ld.AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The grievance of the assessee in captioned appeal is confirmation of disallowance of commission expenses for Rs.19.07 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 143(3) on 26.12.2017. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the disallowance was sustained against which the assessee is in further appeal before us.

2.

The Ld. AR, appearing for assessee, sought another opportunity of hearing before Ld. CIT(A). The Ld. AR also undertook to substantiate its case in case another opportunity was given. The Ld. Sr. DR opposed the same. Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case.

3.

The appeal stand allowed for statistical purpose.

Order pronounced in open court on 28th November, 2023.

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