THE CHENNAI GOV & GOV UNDERTAKINGS EMP COOP SOCIETY LIMITED NO. 980 ,CHENNAI vs. THE ASSESSING OFFICER, NON CORP WARD 9(1) CHE/, CHENNAI

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal), NFAC, Delhi (hereinafter in short ‘the Ld.CIT(A)’), dated 14.03.2024 for the Assessment Year (hereinafter in short ‘AY’) 2021-22.

At the outset, it is noted that the appeal has been filed after delay of ‘231’ days and the assessee has filed an affidavit explaining the delay. Having gone & SA/Chny/2025 (AY 2021-22) The Chennai Gov & GOV Undertakings Emp Coop Society Limited through the contents of the affidavit, we are satisfied that there is sufficient cause for the delay. Therefore, we condone the delay of ‘231’ days and proceed to adjudicate the grounds of appeal

The ld. CIT(A) has given 4 hearing notices to the assessee but no response from the assessee. Hence, ld. CIT(A) proceeded with appeal hearings based upon the documents on record, confirmed the order of AO & SA/Chny/2025 (AY 2021-22) The Chennai Gov & GOV Undertakings Emp Coop Society Limited and dismissed the appeal of the assessee on merits as well as non- compliance. Now, assessee is in further appeal before us.

The Ld. Authorized Representative (A.R) of the assessee has submitted the assessee inadvertently not received the hearing notices issued by the Ld. CIT(A). He further submitted that during the assessment proceedings full information was not submitted. Therefore, he prayed for one more opportunity to substantiate its case before Ld. CIT(A) or AO.

The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of the Ld. CIT(A) and pleaded for the dismissal of the assessee’s appeal.

We have heard the rival submissions and perused the record. We note that during the assessment proceedings full compliance has not been made by the assessee to the queries raised by the AO. We also find that there was no appearance or representation of assessee before the ld.CIT(A). Hence, in the light of aforesaid factual position and in the interest of substantial justice, we deem it fit to set aside this appeal to the file of ld.AO for denovo adjudication subject to cost of Rs.25,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same & SA/Chny/2025 (AY 2021-22) The Chennai Gov & GOV Undertakings Emp Coop Society Limited will be furnished by the Assessee before Ld.AO whose shall proceed for denovo assessment after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.AO shall be at liberty to proceed with the assessment proceedings as per law. The ld. counsel has also assured this Bench that he will submit the particulars of the assessee viz; email id, address and mobile number of the assessee on record. He further, assured that the assessee will appear and co-operate before the revenue authorities.

In result, the appeal filed by the assessee stand allowed for statistical purposes.

SA 14/Chny/2025: Since, we have set aside the appeal in to the file of AO for denovo assessment, hence the stay application SA 14/Chny/2025 is become infructuous.