A.R. HOLDINGS AND ELECTRONICS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-191), 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.2032/Chny/2025
िनधा7रण वष7 /Assessment Year: 2024-25
A.R. Holdings and Electronics Pvt.
Ltd.,
148 Acropolis, DR Radhakrishnan
Road, Mylapore,
Chennai – 600 004. PAN: AAECA 5650K
Vs.
The Dy. Commissioner of Income
Tax,
Corporate Circle-1(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 12.06.2025 for Assessment Year 2024-25. A.R. Holdings and Electronics Pvt. Ltd.
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The brief facts of the case are that the assessee has filed appeal before Ld. CIT(A) against the intimation issued u/s. 143(1) of the Act issued by Centralized Processing Centre, Bengaluru (CPC), wherein the CPC restricted the TDS credit to Rs. 39,65,475/- as against the claim of Rs. 67,15,378/- and levied interest u/s. 234B and 234C amounting to Rs. 92,076/- and Rs. 38,749/-, respectively. Aggrieved by the same, the assessee filed an appeal before Ld. CIT(A) with a delay of 39 days. However, the Ld. CIT(A) did not condone the delay and dismissed the appeal in limine. 3. Aggrieved, assessee is in appeal before us. 4. Before us, the Id. Counsel for assessee submitted that the assessee has given reasons for the delay in Form 35, but the same was not appreciated by the Id. CIT(A). Therefore, he pleaded that after condoning the delay, the assessee may be given chance to prosecute the case before the A.O. The Ld. DR relied upon the order of the Id. CIT(A) and pleaded for the dismissal of the appeal. 5. Though we some extent concur with the submissions of Ld. AR and find that the reasons given by the assessee can't be ruled out. Hence, we condone the delay and also keeping in mind the natural A.R. Holdings and Electronics Pvt. Ltd.
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justice, we are of the view that the assessee may be granted opportunity to prosecute the case before the ld.CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of the ld.CIT(A) for hearing on 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 assessment proceedings on merits as per law. Legal issues are open.
The Id. AR of the asssessee also assured us that the assessee will prosecute the case diligently before the authorities.
6. In the result, appeal filed by the assessee is allowed for statistical purpose.
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/-
A.R. Holdings and Electronics Pvt. Ltd.
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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