SWELECT ENERGY SYSTEMS LIMITED, FORMERLY SWELECT SOLAR ENERGY PVT LTD,CHENNAI vs. INCOME TAX OFFICER CORP WARD 6 (4), CHENNAI

The assessee raised 5 grounds of appeal in challenging the action of the ld. CIT(A) in confirming the addition made by the Assessing Officer by passing exparte order in the facts and circumstances of the case.

The ld. AR Shri R. Harshavardan, Advocate submits that non- compliance to the notices issued by the ld. CIT(A) is neither wilful nor deliberate but due to circumstances beyond assessee’s control. He submits that the assessee is ready to furnish complete details before the ld. CIT(A), if this Tribunal afford one more opportunity to the assessee. Thus, the ld. AR prayed that, one more opportunity may be afforded to the assessee to pursue his case before the ld. CIT(A).

The ld. DR Ms. V. Aswathy, JCIT opposed the same and drew our attention to para 4 of the impugned order and argued that the ld. CIT(A) afforded ample opportunities to the assessee, but, it was not availed. She vehemently argued that cost may be imposed, in case this Tribunal affords an opportunity by remanding the matter to the file of the ld. CIT(A).

Heard both the parties and perused the material on record. It is noted that the assessment was completed under section 143(3) r.w.s. 147 of the Act dated 28.02.2019. On perusal of the impugned order, it is noted that there was no assistance from the assessee to various notices issued by the ld. CIT(A) under section 250 of the Act. I find that the Assessing Officer treated assessee’s other income of ₹.37,37,424 as its income without allowing the set-off of revenue expenditure stated to have been incurred by it of ₹.45,64,189/-. The ld. AR undertakes that the assessee shall cooperate with first appellate authority in completing the proceedings. Taking into consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, I deem it proper to afford one more opportunity and remand the matter to the file of the ld. CIT(A) subject to the condition of payment of ₹.15,000/- in favour of the State Legal Aid Authority, Hon’ble High Court of Madras within 30 days from the date of receipt of this order, and the ld. CIT(A) shall satisfy the payment of cost and decide the issue on merits afresh after considering the written submissions/documentary evidences as may be filed by the assessee to substantiate its claim in accordance with law.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 09th September, 2025 at Chennai.