VARDEEP PETRO CHEMICAL PVT LTD,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE 3(2), CHENNAI, CHENNAI
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ीजॉज जॉज के, उपा एवंी जगदीश, लेखा सद' के सम
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1750/ Chny/2025
िनधा रण वष /Assessment Year: 2017-18
Vardeep Petro Chemical Pvt Ltd.,
New No.15, Old No.84,
AL Block,4th Street,
11th Main Road, Anna Nagar,
Chennai – 600 040. [PAN: AABCV 6922E]
Vs.
The Dy.
Commissioner of Income Tax,
Corporate Circle-3(2),
Chennai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथF की ओर से/ Appellant by :
Shri Bharath Janarthan, Advocate
HIथF की ओर से /Respondent by :
Shri Bipin C.N, CIT
सुनवाई की तारीख/Date of Hearing
:
26.08.2025
घोषणा की तारीख /Date of Pronouncement
:
29.08.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2017-18 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 30.04.2025, in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) of the Income-tax Act,1961 (hereinafter “the Act”) on 30.12.2019. ITA No.1750/ Chny/2025 Vardeep Petro Chemical Pvt. Ltd.
:- 2 -:
The assessee is a private limited company and in the business of trading in engineering goods, chemicals, hydro carbons and its by- products or related products. The assessee-company filed its return of income declaring total income of Rs.1,37,61,890/-. The A.O in the assessment order u/s. 143(3) of the Act has assessed total income at Rs.46,45,84,277/- by making addition of Rs.45,08,22,387/-. Aggrieved by the same, the assessee preferred an appeal before the Ld. CIT(A). However, the Ld. CIT(A) dismissed the appeal ex-parte as the assessee has not made any submission before him.
The Ld. Authorized Representative (A.R.) for the assessee submitted that the first notice was issued during the Covid-19 period on 28.01.2021, and since the main Director who was handling the matter was hospitalized, the assessee could not comply with the notices. It was therefore prayed that, in the interest of justice, one more opportunity may be granted to substantiate its case.
On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. On perusal of the order of the Ld. CIT(A), we find
ITA No.1750/ Chny/2025
Vardeep Petro Chemical Pvt. Ltd.
:- 3 -:
that the Ld. CIT(A) has dismissed the appeal ex-parte as the assessee has not complied with the notices issued. Considering the submission of the assessee, and in the interests of natural justice, we are of the view that the assessee be provided with another opportunity of hearing to substantiate its case before the Ld. CIT(A). Accordingly, we set aside the order of the Ld. CIT(A) and remit the matter back to his file for fresh adjudication in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 29th day of August, 2025 at Chennai. (जॉज जॉज के) (George George K) उपा / Vice President (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सदय सदय सदय सदय /Accountant Member चेनई/Chennai, दनांक/Dated: 29th August, 2025. EDN/-
ITA No.1750/ Chny/2025
Vardeep Petro Chemical 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