FAURECIA EMISSIONS CONTROL TECHNOLOGIES INDIA PRIVATE LIMITED,CHENNAI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX - CORPORATE CIRCLE 1(1) CHE, CHENNAI

ITA 1223/CHNY/2025Status: DisposedITAT Chennai14 November 2025AY 2023-24Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Revenue was required to provide the assessee with an opportunity of being heard before making adjustments under Section 143(1)(a). A communication under Section 139(9) for defects in the return does not satisfy this requirement.

What were the facts?

The assessee's return of income was processed under Section 143(1) of the Income Tax Act, resulting in a demand due to the denial of TDS credit. This denial was based on a discrepancy between Form 26AS and the declared receipts in the return.

What were the issues?

Whether the Revenue is obligated to provide an opportunity of being heard before making adjustments under Section 143(1)(a), and if a Section 139(9) notice suffices as such an opportunity.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 139(9)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA

Hearing: 04.09.2025Pronounced: 14.11.2025

PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1073254005(1) dated 13.02.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), Addl / JCIT (A)-1, Kolkata for the assessment year 2023-24. The reference to the word “Act” in this order hereinaf

The order continues below.

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