KANAKARATHINA MEDIA PVT. LTD.,CHENNAI vs. IRO, NCW-10(6), CHENNAI

आयकर अपीलीय अिधकरण, ’डी’
यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI

ी मनु कुमार िग र, ाियक सद एवं

ी एस. आर. रघुनाथा, लेखा सद के सम

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.2352/Chny/2025
िनधारण वष/Assessment Year: 2011-12
M/s. Kanakarathna Media Pvt. Ltd.,
G-2, Sahari Nivas, No.17,
Lady Madhavan,
Chennai-600 034. v.
The ITO,
Non-Corporate Ward-10(6),
Chennai.
[PAN: AADCK 3117 E]

(अपीलाथ/Appellant)

(यथ/Respondent)

अपीलाथ क ओर से/ Appellant by :
None
यथ क ओर से /Respondent by :
Mr.Krishna Murthy AT, JCIT
सुनवाईकतारीख/Date of Hearing
:
23.10.2025
घोषणाकतारीख /Date of Pronouncement
:
27.10.2025

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] dated
03.07.2025 for Assessment Year 2011-12. 2. The Ld. Counsel for the assessee submitted that there is a delay of ‘26’ days in filing of this appeal, because, assessee was prevented by reasons beyond his control and prayed for condonation of delay, for M/s. Kanakarathna Media Pvt. Ltd.
:: 2 ::

which, the Ld.DR didn’t raise any objection and hence, we condone the delay of ‘26’ days and proceed to adjudicate the appeal on merits.
3. Brief facts of the case are that the assessee against the order of the AO u/s 271B filed appeal before the CIT(A). During the appellate proceedings, the ld.CIT(A) has given 10 hearings to argue the appeal however, the assessee sought adjournment every time. Final opportunity of hearing was given for 23.05.2025. On the said date neither any compliance was received the ld.CIT(A) nor any adjournment was sought by the assessee. Hence, ld.CIT(A) proceeded to decide the appeal ex- parte and upheld the order of AO on additions. Hence, assessee is further in appeal before us.
4. Before us also, none appeared for the assessee despite service of notice of hearing. The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee is a habitual defaulter in prosecuting the case.
5. We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice, assessee should be given one more opportunity before the ld.CIT(A) to file all relevant evidences/documents to prosecute its case. This is a proceeding against order u/s 271B. However, we find that the ld.CIT(A) has given a finding with regard to the addition and confirmed the addition made by the AO.
M/s. Kanakarathna Media Pvt. Ltd.
:: 3 ::

Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for de novo adjudication of appeal which relates to the levying of penalty u/s 271B of the Act. The Ld.CIT(A) who shall proceed for de novo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which, the Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.
6. In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced on the 27th day of October, 2025, in Chennai. (एस. आर. रघुनाथा)
(S.R.RAGHUNATHA)
लेखा सदय/ACCOUNTANT MEMBER (मनु कुमार िग र)
(MANU KUMAR GIRI)
याियक सदय/JUDICIAL MEMBER

चे ई/Chennai,
!दनांक/Dated: 27th October, 2025. TLN

आदेश क ितिलिप अ$ेिषत/Copy to:
1. अपीलाथ/Appellant
2.  थ/Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.