VISALAM ENVIRONMENTAL SERVICES LLP,CHENNAI vs. DCIT, NCC-3(1), CHENNAI

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. 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.

Aggrieved, assessee is in appeal before us.

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.