INCOME TAX OFFICER, COIMBATORE vs. ACL INDUSTRIES LIMITED , COIMBATORE

ITA 2592/CHNY/2025Status: DisposedITAT Chennai03 February 2026AY 2016-17Bench: SHRI GEORGE GEORGE K (Vice President), SHRI INTURI RAMA RAO (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in admitting additional evidence without calling for the AO's comments and without giving the AO an opportunity to examine the evidence. The Tribunal set aside the order of the CIT(A).

What were the facts?

The Revenue appealed against the order of the CIT(A) who had allowed the assessee's appeal. The Assessing Officer (AO) had made additions regarding disallowance of short-term capital loss and unexplained purchases. The CIT(A) admitted additional evidence without a remand report and allowed the appeal.

What were the issues?

Whether the CIT(A) erred in admitting additional evidence without following Rule 46A of the Income Tax Rules and without giving the AO an opportunity to examine the same.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO

Hearing: 03.02.2026Pronounced: 03.02.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the Department is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17. :- 2 -: 2. Brief facts of the case are as follows: The assessee is a company. For the assessment year

The order continues below.

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