SAKTHIS KITCHEN PVT. LTD.,CHENNAI vs. ITO, CORP. WARD-6(3), CHENNAI

The assessee is a company engaged in the business of serving food to hostels and has also taken up contracts for housekeeping activities. The assessee filed a return of income for AY 2023-24 on 21.10.2023 declaring income u/s.115JB at Rs.1,31,73,055/-. The case was selected for scrutiny and

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that there is a management change due to which the assessee could not represent before the CIT(A). Accordingly, the Ld. AR prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee to substantiate the claim by producing the required details. Accordingly we remit the appeal back to the CIT(A) with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with appellate proceedings. It is ordered accordingly.

Further, we also levy a cost of Rs.5,000/- (Five thousand only) in the appeal since considerable time and efforts have been spent by the Exchequer and for the reason that the assessee being delinquent before the lower authorities. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the CIT(A).

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