SHERVOTEC PHARMACEUTICALS, CHENNAI V. DCIT NON CORP CIRCLE 9, CHENNAI

ITA 1494/CHNY/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8843 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R PADMANABHAN
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ./ ITA NO. 1494/CHNY/2019 / ASSESSMENT YEAR : 20 10 - 1 1 M/S. SHERVOTEC PHARMACEUTICALS, NO.82/4 & 5 HPSIDC INDUSTRY SHED, INDUSTRIAL AREA BADDI NALAGARH SOLAN, HIMACHAL PRADESH 174 103. [PAN: ABBFS 9449P ] VS. THE DY . C OMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE - 9 , CHENNAI . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI R.PADMANABHAN , C.A /RESPONDENT BY : SHRI SURESH PERIASAMY , JCIT / DATE OF HEARING : 31 .12.2020 / DATE OF PRONOUNCEMENT : 05 .01 . 20 2 1 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS) - 1 0 , CHENNAI IN I.T.A. NO. 45/13 - 14/CIT(A) - 10 , DATED 31 . 12 .201 8 RELEVANT TO TH E ASSESSMENT YEAR 2010 - 1 1 . ITA NO . 1494/CHNY/2019 : - 2 - : 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAD SUBMITTED THAT THE LD. CIT(A) PASSED EX - PARTE ORDER AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AS THE CIRCUMSTANCES WERE BEYOND HIS CONTROL. HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). 3 . ON THE OTHER HAND, THE LEARNED DEPART MENTAL REPRESENTATIV E RELIED ON THE ORDERS OF AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCING AND PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5 . WE FIND THAT THE LD. CIT(A ) THOUGH PASSED ORDER ON MERIT S BASED ON THE MATERIALS AVAILABLE ON RECORD, THE ASSESSEE COULD NOT APPEAR BEFORE LD. CIT(A) TO SUBSTANTIATE HIS CASE. SINCE , THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR AFFORDING ONE MORE OPPORTUNITY OF BEING HEARD TO THE AS SESSEE TO REPRESENT ITS CASE BEFORE THE LD. CIT(A), W E ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. IN VIEW OF THE ABOVE, WE SET ASIDE THE OR DERS OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO AFFORD AN ITA NO . 1494/CHNY/2019 : - 3 - : OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE IN ACCORDANCE WITH LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WHEN THE DATE IS GIVEN FOR HEARING WITHOUT FAIL TO REPRESENT I T S CASE . 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 PUR POSE. ORDER PRONOUNCED ON 05 TH JANUARY , 20 21 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 05 TH JANUARY , 202 1 EDN , SR. PS / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT, 5. / DR 6. / GF