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
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.