Asia Coke Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-1(1), Chennai
In the result, the appeal filed by the assessee is allowed
ITA 1403/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Dec 2025AY 2018-19
Bench: Shri S.S. Viswanethra Ravi & Ms. S. Padmavathyआयकर अपील सं./I.T.A. No.1403/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Asia Coke Private Limited, Vs. The Deputy Commissioner Of Bascon Futura Sv, 4Th Floor, Income Tax, Venkatanarayana Road, T. Nagar, Corporate Circle 1(1), Chennai 600 017. Chennai. [Pan: Aakca4655Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. S. Sanchita, Advocate ""थ" की ओर से/Respondent By : Ms. E Pavuna Sundari, Cit सुनवाई की तारीख/ Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.01.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 45 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, In 2
For Appellant: Ms. S. Sanchita, AdvocateFor Respondent: Ms. E Pavuna Sundari, CIT
Section 142(1)Section 147Section 148Section 148ASection 68Section 69C
…d by the Jurisdictional Assessing Officer, but, however, liberty was given to the Revenue to re-ignite the notice in case the Hon’ble Supreme Court interferes with the order of the Hon’ble High Court of Bombay in the case of Hexaware Technologies Ltd. V. ACIT 464 ITR 430 (Bombay). Accordingly, we hold that the assessment order dated 22.03.2023 passed by the assessment unit of NFAC is bad in law and it is quashed. 6 I.T.A. No.1403/Chny/25 Accordingly, the ground No. 3 raised by the assessee is allowed and remaining ground Nos. 1, 2, 4, 5 & 6 become infructuous. 8. In the result, the appeal filed by the assessee…
