CONNECCT MY TRIP,COIMBATORE vs. ITO, NCW-4(3), COIMBATORE

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ITA 3381/CHNY/2026Status: DisposedITAT Chennai20 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had not complied with statutory notices before the AO and that the CIT(A) had not granted reasonable time for compliance. Therefore, the matter was remanded to the AO for fresh consideration.

What were the facts?

The assessee's appeal was against the order of the CIT(A). The assessee argued that no opportunity was given by the authorities below and requested a remand. The CIT(A) also allegedly did not provide reasonable time for compliance.

What were the issues?

Whether the assessee was provided with adequate opportunity to present its case before the lower authorities, and if not, whether the matter should be remanded.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Before: SHRI S.S. VISWANETHRA RAVI & SHRI S.R. RAGHUNATHA

Hearing: 18.08.2026Pronounced: 20.08.2026

आयकर अपीलीय अिधकरण, ’ ए ’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रघुनाथा, लेखा सद� के सम$ BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER & SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3381/Chny/2026 िनधा%रण वष%/Assessment Year: 2020-21 Connect My Trip, Vs. Income Tax Officer, 11/59A Sri Guruvayarappan Vilas, Non-Corporate Ward -4(3), Thiruvalluvar Street, Coimbatore. G.N. Mills Post, Coimbatore – 641 029. [PAN: AAIFC-9319-C] (अपीलाथ'/Appellant) (()थ'/Respondent) अपीलाथ' की ओर से / Appellant by : Mr. N. Arjun Raj, Advocate ()थ' की ओर से/Respondent by : Ms. R. Anita, CIT सुनवाई की तारीख/ Date of hearing : 18.08.2026 घोषणा की तारीख /Date of Pronouncement : 20.08.2026 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 16.04.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2020-21.

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2.

The ld.AR, Mr. N. Arjun Raj, Advocate, submits that there was no

opportunity for the assessee before both the authorities below and

prayed to remand the matter to the file of the AO. Further, he drew our

attention to the page no.4 of the impugned order and argued that there

was no reasonable time given by the ld.CIT(A) to the assessee to

prosecute its case. He submits that the assessee is ready to furnish all

the details before the AO if this Tribunal give opportunity to the

assessee.

3.

The ld.DR, Ms. R. Anita, CIT, vehemently opposed the same and

relied on the order of the ld.CIT(A).

4.

Upon hearing both the parties, we note that the AO recorded the

details of opportunities given to assessee in page no.4 of the

assessment order, wherein the assessee offered response only with

reference to filing of ITR in response to notice u/s. 148 of the Act and no

compliances were made in respect of statutory notices u/s. 143(2) of the Act and 142(1) of the Act. Therefore, it is clear that there was no

compliance before the AO in prosecuting its case. Further, as rightly

pointed by the ld.AR that the ld.CIT(A) has given first notice on

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09.03.2026 intimating the date of hearing on 16.03.2026, wherein it is noted that there was no reasonable time given to assessee for its compliance, likewise on 17.03.2026 and 24.03.2026, we find no reasonable time was granted by the ld.CIT(A). Therefore, the arguments of the ld.DR are not acceptable in opposing to remand the matter to the file of the AO. Therefore, in the interest of justice and taking into account facts and circumstances of the case, we deem it proper to remand the matter to the file of the AO. The assessee is liberty to file evidences, if any, in support of its claim. Thus, order of the ld.CIT(A) is set aside and grounds raised by the assessee are allowed for statistical purposes.

5.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 20th August, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated: 20.08.2026 JPV आदेश की (ितिलिप अ.ेिषत/Copy to: 1. अपीलाथ'/Appellant, 2.()थ'/ Respondent,

:-4-: ITA No: 3381/Chny/2026

3.

आयकर आयु//CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय (ितिनिध/DR & 5. गाड% फाईल/GF

Digitally signed by PRASANNA PRASANNA VANI JETTY VANI JETTY Date: 2026.08.24 12:00:04 +05'30'

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