FAURECIA EMISSIONS CONTROL TECHNOLOGIES INDIA PRIVATE LIMITED,CHENNAI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX - CORPORATE CIRCLE 1(1) CHE, CHENNAI
In the result, the appeal of the assessee is allowed
ITA 1223/CHNY/2025[2023-24]Status: DisposedITAT Chennai14 Nov 2025AY 2023-24
Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1223/Chny/2025 Assessment Years: 2023-24 Faurecia Emissions Control Assistant Commissioner Of Technologies India Pvt Ltd, Income Tax, 1St Floor, No.634, Karumuthu Center, Corporate Circle-1(1), Anna Salai, Nandanam, Chennai. Chennai-600 035 [Pan: Aaaca8450F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Siddhesh Chaugula, C.A. प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 04.09.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :
For Appellant: Mr.Siddhesh Chaugula, C.AFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139Section 139(9)Section 142Section 143Section 143(1)Section 143(1)(a)
119, the provisions of this section shall apply.]
(10) 29[Omitted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991.]….”
6.0
The principal issue that deserves to be decided is firstly whether
Revenue was required to have given an opportunity of being heard to the assessee u/s 143(1) before passing of order
