VISALAM ENVIRONMENTAL SERVICES LLP,CHENNAI vs. DCIT, NCC-3(1), CHENNAI
आयकर अपीलीय अिधकरण‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
माननीयीमनुकुमार िग र, ाियकसद एवं
माननीय एस. आर. रघुनाथा, लेखा सद के सम(
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.2030/Chny/2025
िनधा7रण वष7 /Assessment Year: 2021-22
Visalam Environmental Services
LLP,
3rd Floor, Lakshmi Neela Ritechoice
Chambers, New No.9/6,
Bazullah Road,
Chennai – 600 017. PAN: AARFV 3398P
Vs.
The Dy. Commissioner of Income
Tax,
Corporate Circle-3(1),
Chennai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथC की ओर से/ Appellant by :
Shri Arjun Raj N, Advocate for Shri S. Sridhar, Advocate
EFथC की ओर से /Respondent by :
Ms. R. Anitha, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
16.09.2025
घोषणा की तारीख /Date of Pronouncement
:
10.10.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member): The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 17.07.2025 for Assessment Year 2021-22. Visalam Environmental Services LLP
:- 2 -:
The brief facts of the case are that the Assessing Officer (A.O.) passed order u/s. 143(3) r.w.s 144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 26.12.2022, assessing the total income at Rs. 3,00,93,428/-. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), however, observed that the assessee had neither complied with the notices issued nor filed any documentary evidences in support of its contentions. In view of the above, the learned CIT(A) dismissed the appeal of the assessee and upheld the action of the A.O. 3. Aggrieved, assessee is in appeal before us. 4. Before us, the Ld. Counsel for assessee submitted that the assessee may be given more chance to adduce evidence and submissions. The Ld. D.R relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.
Though we some extent concur with the submissions of Ld. DR, however, keeping in mind the natural justice, we are of the view that the assessee may be granted opportunity to file submissions and evidence. Accordingly, the impugned order is set aside and the appeal is restored back to the appeal file to the Ld. CIT(A) for hearing on Visalam Environmental Services LLP
:- 3 -:
merits. The Ld.CIT(A) shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. Legal issues are open. The Ld. AR of the asssessee also assured us that the assessee will prosecute the case diligently before the Ld. CIT(A).
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 10th day of October, 2025 at Chennai. (एस. आर. रघुनाथा)
(S.R. Raghunatha)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
(मनु कुमार िग र)
(Manu Kumar Giri)
ाियक सद / Judicial Member
चेनई/Chennai, दनांक/Dated: 10th October, 2025. EDN/-
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai /Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF