STAR TEX,TIRUPUR vs. ITO , WARD-1(2), TIRUPUR

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI

BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER
Star Tex,
Represented by the wife and L/R of one of the partners,
No. 9, Poonthottam
Murungapalayam Gandhi Nagar
Post, Opp Saran Theatre,
Tirupur-641603 (Tamil Nadu)
Appellant/ Assessee

Respondent/ Revenue

Assessee represented by Shri S. Bhupendran, Advocate.
Department represented by Ms. Sandhya Rani Kure, JCIT.
Date of hearing
16/09/2025
Date of pronouncement
26/09/2025

PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER:
1. This appeal by the assessee is directed against the order of National Faceless
Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 29/11/2024 for the Assessment Year (AY) 2018-19
as per ground of appeal on record.
2. At the outset of hearing, we found from perusal of record that there is delay of 154 days in filing this appeal before this Tribunal for which, the assessee has filed an application for condonation of delay in the form of affidavit mentioning the fact that the partner of the assessee firm had passed away and the legal representative and wife of one of the partners of the firm came to know about

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ITA1914/Chny/2025
Officer passed assessment order under Section 147 r.w.s. 144 r.w.s 144B of the Income Tax Act, 1961 (in short, the Act) by not providing reasonable opportunity of being heard to the assessee. The Assessing Officer made addition under Section 69A amounting to Rs. 1,36,42,687/-. On appeal before the ld. CIT(A), the ld. CIT(A) also not provided reasonable and adequate opportunity of hearing to the assessee and passed the impugned order ex parte. The ld. AR prayed to restore the matter back to the file of ld. CIT(A) for deciding the same afresh after providing a reasonable and effective opportunity of hearing to the assessee.

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ITA1914/Chny/2025
7. We have considered the rival submissions and perused the material available on record. We find that the Assessing Officer has passed assessment order on 14/02/2024 by making addition of Rs. 1,36,42,687/- made under Section 69A of the Act. The ld. CIT(A) also dismissed the appeal by passing ex parte order.
Before us, the ld. AR of the assessee prayed to restore the matter back to the file of ld. CIT(A), therefore, considering the prayer of the assessee and in the interest of justice, we restore the issue back to the file of ld. CIT(A) for fresh adjudication with the undertaking of the ld.AR of the assessee that they will make necessary compliance before the ld. CIT(A) and provide all necessary documents to substantiate the transactions on record. Before deciding the issue, the assessee shall provide reasonable and adequate opportunity of hearing. In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only.
8. In the result, this appeal of assessee is allowed for statistical purposes.

Order pronounced in the open court on 26/09/2025. (SS VISWANETHRA RAVI) (RATNESH NANDAN SAHAY)

JUDICIAL MEMBER ACCOUNTANT MEMBER

Chennai, Dated: 26/09/2025
*Ranjan
Copy to:
1. Assessee
2. Revenue

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ITA1914/Chny/2025
Sr. Private Secretary, ITAT, Chennai