PARMAR SHELTERS & INFRA PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-5(1),, CHENNAI
आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी अिमताभ शु#ा, लेखा सद यके सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.36/Chny/2025
(िनधारण वष / Assessment Year: 2015-16)
M/s. Parmar Shelters & Infra Private
Limited,
No.1, Pandaram Street, Purasaiwalkam,
Chennai-600 007. Vs
Income Tax Officer,
Corporate Ward-5(1)
Chennai.
PAN : AAGCP-0273-K
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथकओरसे/ Appellant by :
Mr. Anandd Babunath, CA
यथकओरसे/Respondent by :
Mrs.Samantha Mullamudi, Addl.
CIT
सुनवाईकतारीख/Date of hearing
:
25.03.2025
घोषणाकतारीख /Date of Pronouncement
:
01.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC)
Delhi [CIT(A)] dated 18.12.2024 for Assessment Year 2015-16. 2. Brief facts are as under:
The assessee company is engaged in the business of dealing in commodities and goods which are used in infrastructure development as well as rendering services in connection with infra development filed its return of income for AY 2015-16 on 27.09.2015
admitting total income of Rs.1,06,96,360/-. The AO noted that as per information from DCIT, Central Circle-3(3), Kolkata, during the entry from M/s. Bridge & Building Construction Company P. Ltd.
for Rs.2.28 crores, which was a shell company managed by Shri Ajit
Kumar Jindal. Therefore, the AO reopened the assessment by issuance of notice dated 13.04.2021 u/s.148 of the Act. Though the assessee submitted its reply, the AO was not convinced with the same. Further, the AO issued notices u/s.133(6) dated 27.4.2023
and 03.05.2023 to M/s. Bridge & Building Construction Company
P. Ltd to verify genuineness of transactions with the assessee.
However, no reply has been furnished by M/s. Bridge & Building
Construction Company P. Ltd. The AO was of the view that due to non-submission of requisite details by the above mentioned entity, the expenditure claimed by the assessee cannot be accepted.
Hence, AO disallowed Rs.2,28,23,485/- on account of non-genuine expenditure and further made an addition of Rs.4,56,470/-on account of unexplained expenditure u/s 69C of the Act.
On appeal, Assessee challenged the order of assessment u/s 147 r.w.s 144 read with section 144B of the Act before the ld.CIT(A), who proceeded ex-parte and confirmed the order of the AO on merits. Aggrieved by the order of Ld.CIT(A), assessee is in further appeal before us. 4. Before us, the ld. Counsel for assessee submitted that the CIT(A) has sent the notices which were not received by the assessee, hence the assessee was prevented from appearance on the purported dates. Therefore, he prayed that the assessee may be provided an adequate and proper representation time to file evidence and documents, if any, to substantiate his explanation regarding additions made. The ld.DR stated that the assessee has defaulted in appearing before the appellate authority hence no lenient view is to be taken in this case and prayed for dismissal of appeal.
We have heard both the parties and perused material on record. Though we concur with the submissions of Ld. Sr. DR, however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also find that assessee has not represented before the ld.CIT(A) despite notices for the reasons stated above. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo appeal hearing after affording proper opportunity of hearing to the assessee subject to cost of Rs.5,000/- 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 will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for fresh appeal hearing after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents regarding additions made by AOif any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with the appeal proceedings as per law. The ld. AR, who appeared also assured the bench that he will ensure that the assessee will prosecute his case diligently before the ld.CIT(A). 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 1st April, 2025 (अिमताभ शु#ा)
( मनु कुमार िगर)
( Amitabh Shukla )
( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member
चेई/Chennai,
दनांक/Date: 01.04.2025
DS
आदेश क ितिलिप अेिषत/Copy to:
1.Appellant
2.Respondent
3. आयकर आयु/CIT Chennai/Madurai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.