ACCORD DISTILLERS & BREWERS P. LTD.,CHENNAI vs. DCIT, CHENNAI

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ITA 2320/CHNY/2026Status: DisposedITAT Chennai05 August 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order without hearing the assessee. The assessee claimed non-receipt of notices and requested another opportunity.

What were the facts?

The Assessing Officer (TDS) treated the assessee as an assessee-in-default and raised a demand. The assessee appealed to the CIT(A), who dismissed the appeal ex-parte due to non-response.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing an opportunity to the assessee to be heard.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI GAGAN GOYAL

Hearing: 18.06.2026Pronounced: 05.08.2026

आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/ADDL/JCIT (A)-13, Mumbai, (hereinafter referred to as ‘Ld. CIT(A)’), dated 26.02.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2020-21 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No. 2320/Chny/2026 (AY 2020-21) Accord Distillers & Brewers Pvt Ltd. :: 2 :: 2. The main grievance of the assessee is against the action of the Ld. CIT(A) confirming the action of the AO (TDS) passed u/s.201/201(1A) of the Act.

3.

Brief fact is that assessee is a Company and the AO (TDS) referring to the survey conducted at the office of the assessee on 05.01.2022 is noted to have treated the assessee as an assessee-in-default and passed the order u/s.201/201(1A) of the Act and raised demand of Rs.12,61,50,398/- by order dated 04.05.2022.

4.

Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who noted that despite notices issued to the assessee, assessee didn’t respond. Hence, he dismissed the appeal ex-parte qua assessee.

5.

Aggrieved, the assessee is before us. Heard both the parties and perused the records. It is noted that the Ld. CIT(A) has passed an ex parte order qua the assessee by observing that assessee didn’t respond to his four (4) notices. The plea of the assessee is that assessee didn’t receive any notice and prayed for one more opportunity before the Ld. CIT(A) and undertakes to participate and file all the relevant documents to substantiate the grounds of appeal raised before the Ld. CIT(A). Considering the fact that the Ld. CIT(A) passed the impugned order without hearing the assessee, we are inclined to grant one more opportunity to the assessee. Hence, we set aside the impugned order of

ITA No. 2320/Chny/2026 (AY 2020-21) Accord Distillers & Brewers Pvt Ltd. :: 3 :: the Ld. CIT(A) and restore the appeal back to the file of Ld. CIT(A) for adjudication of the ground appeal raised in accordance to law.

6.

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

Order pronounced on the 05th day of August 2026, in Chennai.

Sd/- Sd/- (गगन गोयल) (एबी टी. वक�) (ABY T. VARKEY) (GAGAN GOYAL) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER चे�नई/Chennai, �दनांक/Dated: 05th August, 2026. YS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF YASHV Digitally signed by YASHVIR IR SINGH Date: 2026.08.11 SINGH 18:09:49 +05'30'

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