Aruljothi Exports (P) Ltd. v. ACIT

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The Tax Publishers2023 TaxPub(DT) 4662 (Chen-Trib) IN THE ITAT, CHENNAI BENCH MAHAVIR SINGH, V.P. & MANOJ KUMAR AGGARWAL, A.M. Aruljothi Exports (P) Ltd. v. ACIT ITA No. 1089/CHNY/2022 26 July, 2023 Appellant by: S. Sridhar (Advocate-Erode)-Learned Authorized Representative Respondent by: D. Hema Bhupal (Joint Commissioner)-Learned Departmental Representative ORDER *Manoj Kumar Aggarwal, A.M.* 1. Aforesaid appeal by assessee for assessment year (AY) 2014-15 arises out of the order of learned Commissioner (Appeals), National Faceless Appeal Centre (NFAC), Delhi (CIT (A)) dated 18-11-2022 in the matter of an assessment framed by learned assessing officer (AO) under section 143(3) of the Act on 18-11-2022. The grounds taken by the assessee are as under: - (1) The order of the learned Commissioner (Appeals) is bad and erroneous in law and against principles of natural justice. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 4662 (Chen-Trib)

IN THE ITAT, CHENNAI BENCH

MAHAVIR SINGH, V.P. & MANOJ KUMAR AGGARWAL, A.M.

Aruljothi Exports (P) Ltd. v. ACIT

ITA No. 1089/CHNY/2022

26 July, 2023

Appellant by: S. Sridhar (Advocate-Erode)-Learned Authorized Representative

Respondent by: D. Hema Bhupal (Joint Commissioner)-Learned Departmental Representative

ORDER

Manoj Kumar Aggarwal, A.M.

1. Aforesaid appeal by assessee for assessment year (AY) 2014-15 arises out of the order of learned Commissioner (Appeals), National Faceless Appeal Centre (NFAC), Delhi (CIT (A)) dated 18-11-2022 in the matter of an assessment framed by learned assessing officer (AO) under section 143(3) of the Act on 18-11-2022. The grounds taken by the assessee are as under: -

(1) The order of the learned Commissioner (Appeals) is bad and erroneous in law and against principles of natural justice.