SARASU CHICKEN,CHENNAI vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.808/Chny/2025
िनधा8रण वष8 /Assessment Year: 2017-18
Sarasu Chicken,
No.11/5, Samy Chetty Street,
Pudupet, Chennai-600 002. [PAN: ABSFS 0437Q]
Vs.
The Income Tax Officer,
Central Circle-3(3),
Chennai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
Shri S. Sundar Raman, C.A GHथ की ओर से /Respondent by :
Ms. Gouthami Manivasagam, JCIT
सुनवाई की तारीख/Date of Hearing
:
09.06.2025
घोषणा की तारीख /Date of Pronouncement
:
18.06.2025
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 14.12.2023 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. :- 2 -:
There is a delay of 385 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
The assessee is a partnership firm, engaged in the business of trading in chicken and filed its return of income for AY 2017–18 declaring a total income of Rs. 5,91,600/-. A Survey u/s. 133A of the Act, was conducted in the premises of assessee and the case was selected for scrutiny. The A.O after examination of impounded material found that the assessee has suppressed the sale and made additions Rs 3,45,78,111/-. On appeal, the Ld. CIT(A) confirmed the addition for suppressed sales, holding that the assessee failed to reconcile the differences between the sales rate as per the Karapakkam Branch sales register and the impounded sales bills of the same branch.
Before us, the Ld. Authorized Representative (A.R) of the assessee has submitted that the A.O and the Ld. CIT(A) have considered the sale rate as per impounded JAYRAM folder, which pertains the sale rate of its sister concern Saraswati Broilers Pvt. Ltd., :- 3 -:
which deals in the meat of chicken, as against the rate of sale of live chicken, being undertaken by the assessee. The Ld AR submitted that the Ld. CIT(A) has not considered the fact that meat yield from the live chicken is significantly lower than the live chicken rate. The Ld. AR also drew our attention to the bills of Sarasu Chicken and the rate in the impounded materials of Saraswati Broilers Pvt. Ltd.
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. The Ld AR has argued that A.O/Ld CIT(A) have compared the sale rate of meat chicken recorded in impounded JAYRAM folder of sister concern Saraswati Broilers Pvt. Ltd. which deals with meat chicken, with the sale rate of live chicken of assessee company, which deals in live chicken. We find merit in the submission of the Ld. AR that the Ld. CIT(A) has not examined the documentary evidence produced by the assessee in support of its claim. We accordingly restore the matter to the file of the Ld. CIT(A) for fresh adjudication, after affording due opportunity of hearing to the assessee. The assessee is directed to cooperate with the appellate proceedings and furnish all relevant documents and explanations :- 4 -:
before the Ld. CIT(A) without fail. 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 18th day of June, 2025 at Chennai. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 18th June, 2025. EDN/-
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF