M/S. FUENTE ENTERPRISE INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CORP CIRCLE 2(1), CHENNAI, CHENNAI
आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष
BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2126/Chny/2025
Assessment Years: 2017-18
M/s.Fuente Enterprise India Private
Limited,
No.93,
Amishri
Kavya,
Kandasamy
Nagar, Main Road, Palavakkam,
Chennai-600 041. [PAN: AABCF2501K]
Assistant
Commissioner of Income Tax,
Corporate Circle-2(1),
Chennai.
(अपीलार्थी/Appellant)
(प्रत्यर्थी/Respondent)
अपीलार्थी की ओर से/ Assessee by :
None
प्रत्यर्थी की ओर से /Revenue by :
Mr.Saujanya Ranjan, IRS
सुनवाई की तारीख/Date of Hearing
:
24.09.2025
घोषणा की तारीख /Date of Pronouncement
:
06.11.2025
आदेश / O R D E R
PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN
& Order No.ITBA / NFAC / S / 250 / 2025-26 / 1076161541(1) dated
13.05.2025 of the Learned Commissioner of Income Tax [herein after
“CIT(A), National Faceless Appeal Center [NFAC], Delhi, for the assessment year 2017-18. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.
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0 At the outset, Ld.Counsel for the assessee submitted that the Ld.CIT(A) had not adjudicated adequately, its ground of appeal contesting the legality of the assessment order. The Ld.Counsel submitted that it had, through a specific ground of appeal, contested before the Ld.CIT(A) that the assessment order was invalid since the Ld.AO had proceeded against the assessee company which was struck of from the records of