LANGRO INDIA PRIVATE LIMITED,CHENNAI vs. ITO, CORPORATE WARD 4(3), CHENNAI

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.401/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2018-19) M/s Langro India Private Ltd. ITO Dugar Towers, 2nd Floor Corporate Ward 4(3) बनाम/ Vs. 123, Marshall Road, Egmore Chennai – 600 034 Chennai – 600 008 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCL-3036-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri D.Anand (Advocate) – Ld. AR � थ�कीओरसे/Respondent by : Shri ARV Srinivasan (Addl. CIT) – Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 29-04-2024 घोषणा की तारीख /Date of Pronouncement : 01-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 26-04-2021. In the assessment order, Ld. AO made addition of unexplained expenditure

for Rs.40.77 Lacs on the allegation that the assessee did not disclose import purchases. The Ld. CIT(A) confirmed the same since the assessee did not make any representation therein. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 2. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Accordingly, the orders of lower authorities are set aside and the matter is restored back to Ld. AO for de novo assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. AO shall be at liberty to proceed with framing of assessment on merits. 3. The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024

Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 01-05-2024 DS आदेशकीRितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF