AMPHENOL FCI INDIA PRIVATE LIMITED,KOCHI vs. DCIT CORPORATE CIRCLE 1(1), KOCHI

Q: Which sections of the Income-tax Act were involved?

Section 143(2), Section 143(3), Section 250

ITA 619/COCH/2025Status: DisposedITAT Cochin30 October 2025AY 2016-17Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee was not granted sufficient opportunity to submit documents and had demonstrated reasonable cause for non-submission. Therefore, the matter was restored to the AO for fresh consideration after allowing the assessee to submit all relevant documents and evidence.

What were the facts?

The assessee, engaged in manufacturing connectors, filed its return. During assessment, the AO disallowed Rs. 16,04,644/- towards 'Rates and Taxes' expenditure for non-submission of breakup details, which was upheld by the CIT(A) for lack of evidence. The assessee appealed to the Tribunal.

What were the issues?

Whether the disallowance of expenditure on 'Rates and Taxes' without granting sufficient opportunity to the assessee for submission of evidence is justified.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI ANIKESH BANERJEE, JM

For Appellant: Shri Govind Shekhar, CA

For Respondent: Smt. Leena Lal, Sr. D.R

Hearing: 28.10.2025Pronounced: 30.10.2025

Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income Tax, Appeal ADDL/JCIT (A) Agra [for brevity, ‘Ld. CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, the Act’) for Assessment Year 2016- 17, date of order 09/06/2025. The impugned order is emanated from the order of the Income Tax Officer, Corporate ward 1(3) Kochi (in short, ‘Ld. AO’) order passed under section 143(3)of the Act, date of order 23/09/2022. 2 Amphenol FCI India Pvt. Ltd.

The assessee company is a limited company, engaged in the business of’ manufacturing of connectors. The assessee filed its return of income on 30.1l.2016 determining a total inco

The order continues below.

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