ANITHA TEXCOT INDIA PVT.LTD.,TIRUPPUR vs. DCIT, CENTRAL CIRCLE-1,, COIMBATORE

आदेश / O R D E R

PER BENCH: The captioned appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals), Chennai-18, all dated 08.10.2025 for the Assessment Years (AYs) 2018-19, 2019-20, 2020-21 and 2021-22. 2. The brief facts of the case are that the assessee has filed its return of income under section 153A of the Income Tax Act on 21.01.2022 declaring an income of Rs.16,07,55,090/- for the

ITA No. 4068 to 4071/Chny/2025 (AY 2018-19 & Ors) Anitha Texcot India Pvt Ltd. Vs DCIT CC (1) :: 2 :: Assessment Year 2018-19. The Dd. Deputy Commissioner of Income Tax, Central Circle, Coimbatore has passed assessment order under section 153A read with section 143(3) of Income Tax Act by making certain addition to the income returned by the assesses. Similar fact situation is in other AYs 2019-20, 2020-21 and 2021-22. 3. Aggrieved by the assessment orders, the assessee preferred appeals before the ld. Commissioner of Income-tax (Appeals). However, the ld. CIT(A) dismissed the appeals. It was observed that the Authorised Representative had appeared on one occasion on 29.04.2025 and sought an adjournment, but thereafter there was no compliance with the notices of hearing issued on several occasions (17 times). In the absence of any further appearance or supporting evidence, the ld. CIT(A) confirmed the additions made by the AO. Aggrieved by the said orders, the assessee has filed the present appeals before this Tribunal. 4. Before us, the ld. Authorised Representative submitted that assessee inadvertently failed to notice the date of hearings which culminated into the ex-parte order. He also undertake to appear and prosecute the appeals before the ld.CIT(A). 5. The ld. Departmental Representative, on the other hand, supported the orders of the lower authorities and submitted that the assessee had failed to avail himself of the opportunities granted during the appellate proceedings. It was, therefore, prayed that the appeal be dismissed. 6. We have heard the rival submissions, perused the orders of the lower authorities and the material available on record. It is an admitted position that the ld. CIT(A) dismissed the appeals ex-parte on merits, primarily on account of non-prosecution/non-submissions by the assessee. The impugned appellate orders record that though

ITA No. 4068 to 4071/Chny/2025 (AY 2018-19 & Ors) Anitha Texcot India Pvt Ltd. Vs DCIT CC (1) :: 3 :: the assessee's Authorised Representative appeared on one occasion and sought adjournment, there was no subsequent compliance with the notices issued by the ld. CIT(A), resulting in disposal of the appeals ex parte by confirming the additions made by the Assessing Officer. 7. Though the conduct of the assessee in not responding to the notices issued by the ld. CIT(A) cannot be appreciated, at the same time, an assessee should not ordinarily be denied an effective opportunity of being heard where it expresses its willingness to prosecute the appeals and explain its case on merits. Before us, the ld. Authorised Representative submitted that the non-appearance before the ld. CIT(A) was on account of an inadvertent failure to note the dates of hearing and assured that the assessee shall diligently participate in the appellate proceedings, if one final opportunity is granted. Considering the totality of the facts and circumstances of the case, and in the interest of substantial justice, we are of the considered view that one more opportunity deserves to be granted to the assessee to substantiate its cases before the first appellate authority. Accordingly, without expressing any opinion on the merits of the additions made by the Assessing Officer, we set aside the impugned orders of the ld. CIT(A) for all the assessment years under consideration and restore the matters to his file for de novo adjudication in accordance with law. The ld. CIT(A) shall afford adequate and reasonable opportunity of being heard to the assessee and shall pass a speaking order after considering the submissions and evidences that may be filed. The assessee is also directed to extend full cooperation in the appellate proceedings and shall not seek unnecessary adjournments. It is made clear that, in the event of any failure on the part of the assessee to avail the opportunities

ITA No. 4068 to 4071/Chny/2025 (AY 2018-19 & Ors) Anitha Texcot India Pvt Ltd. Vs DCIT CC (1) :: 4 :: so granted, the ld.CIT(A) shall be at liberty to dispose of the appeals in accordance with law on the basis of the material available on record. 8. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on the 08th day of July 2026 in Chennai.

Sd/- Sd/- (एस. आर. रघुनाथा) (मनु कुमार िग�र) (S.R.RAGHUNATHA) (MANU KUMAR GIRI) लेखा सद)या/ACCOUNTANT MEMBER �या�यक सद)य/JUDICIAL MEMBER चे�नई/Chennai, Digitally signed SANDEE *दनांक/Dated: 08th July, 2026. by SANDEEP SNDP, Sr. PS KUMAR P KUMAR Date: 2026.07.08 आदेश क ��त+ल,प अ-े,षत/Copy to: 1. अपीलाथ�/Appellant 16:19:29 +05'30' 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF