M/s. Shreyansh Ispaat Chennai Pvt. Ltd., CHENNAI V. ACIT, CC - 6 (1), CHENNAI

ITA 1305/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3079 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R ANITA
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER I .T.A. NO. 1305 /CHNY/2019 ASSESSMENT YEAR: 20 1 0 - 20 1 1 M/S. SHREYANSH ISPAT (CHENNAI) PRIVATE LIMITED , NEW NO. 5, OLD NO.18, KESAVA IYER STREET, PARK TOWN, CHENNAI 600 003. [PAN: AAECS 0021N ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORP ORATE CIRCLE 6 (1), CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. I. DINESH, ADVOCATE /RESPONDENT BY : M R S . R. ANITA, J CIT / DATE OF HEARING : 02 . 1 1 .2020 / DATE OF PRONOUNCEMENT : 02. 1 1 .2020 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH E APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) , CHENNAI IN I.T.A. NO.267/2017 - 18/CIT(A) - 15, DATED 27 - 02 - 201 9 RELEVANT TO THE ASSESSMENT YEAR 20 1 0 - 20 1 1 . 2 . WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LEARNED I . T . A NO . 1305 /CHNY/20 19 : - 2 - : COMMISSIONER OF INCOME TAX (APPEALS) HA S PASSED AN EX - PARTE ORDER WITHOUT GIVING AN OPPORTUNI TY TO THE ASSESSEE AND SUBMITTED THAT THE ORDER MAY BE SET ASIDE AND AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) . 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIV E HAS NOT RAISED ANY OBJECTION . 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO - CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. FROM THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS) , WE FIND THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS PASSED AN EX - PARTE ORDER WITHOUT GIVING A PROPER OPPORTUNITY TO THE ASSESSEE . UNDER THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) . ACCORDINGLY, THE ORDER PASSED BY THE LEARNED I . T . A NO . 1305 /CHNY/20 19 : - 3 - : COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND WE REMIT BACK THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THIS APPEAL AFRESH IN ACCORDANCE WITH LAW , AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHEN THE DATE IS GIVEN FOR HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED ON 2 ND NOVEMBER , 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 2 ND NOVEMBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELL ANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF