KSM METTALURGICALS LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-4(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.2052/Chny/2025
िनधा6रण वष6 /Assessment Year: 2022-23
KSM Metallurgicals Ltd.,
63, Kathivakkam High Road,
Korukkupet,
Chennai – 600 021. PAN: AAACJ 8852A
Vs.
The Dy. Commissioner of Income
Tax,
Corporate Circle-4(1),
Chennai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथB की ओर से/ Appellant by :
Shri Girish Kumar S., Advocate for Shri S. Sridhar, Advocate
DEथB 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
:
26.09.2025
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 26.06.2025 for Assessment Year 2022-23. 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 KSM Mettalurgicals Ltd.
:- 2 -:
(hereinafter “the Act”) dated 26.03.2024, assessing the total income at Rs. 77,63,060/-. 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.
4. Aggrieved, assessee is in appeal before us.
5. 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 merits subject to cost of Rs.10,000/- (Rupees Ten Thousand) which shall be deposited by the assessee within ‘30’ days from the date of KSM Mettalurgicals Ltd.
:- 3 -:
receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before the Ld.CIT(A) whose 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 26th day of September, 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: 26th September, 2025. EDN/-
KSM Mettalurgicals Ltd.
:- 4 -:
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