THRIVENI EARTH MOVERS PRIVATE LTD, SALEM V. ACIT CENTRAL CIRCLE, SALEM

ITA 1774/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1486 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDI
• Assessee Lawyers: T BANUSEKAR
• Keywords: Principle of natural justice
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH : CHENNAI . , . , [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBE R AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./I.T.A. NO.1774/CHNY/2018 / ASSESSMENT YEAR : 2013-14 M/S. TRIVENI EARTH MOVERS PVT.LTD 22/110, GREENWAYS ROAD, FAIRLANDS, SALEM-636 016 VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM. (PAN:AABCT 6759R) ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI T.BANUSEKAR, C.A /RESPONDENT BY : S HRI SAILENDRA MAMIDI, CIT DR /DATE OF HEARING : 26 .11. 2018 /DATE OF PRONOUNCEMENT : 27 .11. 201 8 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST AN ORDER DATED 22.03.2018 PASSED BY PRINCIPAL COMMISSIONER OF INC OME TAX, CENTRAL-2, CHENNAI UNDER SECTION 263 OF THE INCOME TAX ACT, 19 61. 2. THE ASSESSEE HAS ALTOGETHER RAISED SEVEN GROUNDS OF WHICH GROUNDS NO.1.2 AND 1.3 READ AS UNDER:- 1.2 THAT THE ORDER OF THE LEARNED PRINCIPAL CIT IS BAD IN LAW AND AGAINST THE PRINCIPLES OF NATURAL JUSTIC E AS THE ITA NO. 1774/CHNY/2018 :- 2 -: ORDER WAS PASSED BEFORE THE DUE DATE FOR FILING THE ASSESSEES SUBMISSION EXPIRED. 1.3 THAT THE ORDER OF THE LEARNED PRINCIPAL CIT IS BAD IN LAW AND AGAINST THE PRINCIPLES OF NATURAL JUSTIC E AS THE 263 ORDER WAS PASSED WITHOUT CONSIDERING THE PETITIONERS DETAILED SUBMISSION MADE ON 22.03.2018 WHICH WAS FILED WITHIN THE DUE DATE MENTIONED IN T HE NOTICE DATED 21.03.2018. 3. LEARNED COUNSEL FOR THE ASSESSEE RELYING ON A LE TTER DATED 21.03.2018 ISSUED BY PRINCIPAL COMMISSIONER OF INCO ME TAX, PLACED AT PAGE 2 OF THE PAPER BOOK, SUBMITTED THAT THE CASE W AS POSTED FOR HEARING BY THE LEARNED PRINCIPAL COMMISSIONER OF IN COME TAX ON 23.03.2018. AS PER THE LEARNED A.R, THE PRINCIPAL COMMISSIONER OF INCOME TAX, WITHOUT WAITING FOR THE HEARING SCHEDUL ED ON 23.03.2018 PROCEEDED TO PASS ORDER UNDER SECTION 263 OF THE AC T ON 22.03.2018. THUS, ACCORDING TO HIM, THE ORDER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, WAS VITIATED FOR VIOLATION OF RULES OF NATURAL JUSTICE. 4. PER CONTRA, LEARNED DR SUBMITTED THAT EVEN IF T HE ASSESSEE WAS CONSIDERED TO HAVE NOT BEEN GIVEN A FAIR CHANCE, IT WOULD NOT INVALIDATE THE PROCEEDINGS IN TOTO. 5. WE HAVE HEARD RIVAL CONTENTIONS. LETTER DATED 21 .03.2018 ISSUED BY THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX TO THE ASSESSEE IS REPRODUCED AS UNDER:- ITA NO. 1774/CHNY/2018 :- 3 -: GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL COMMISSIONER OF INCO ME TAX, CENTRAL-2, III FLOOR N0.46, M.G, ROADS CHENNA I- 600034 C.NO.2527-C/ C-2/2017-18 DATE: 21.03.2018 TO M/S,TRIVENI EARTHMOVERS PRIVATE LIMITED 22/110, GREENWAYS ROAD, FAIRIANDS, SALEM 636016 SIRS, SUB: INCOME-LAX ASSESSMENT REVISION U/S.263 OF TH E IT ACT ASST,YEAR - 2013-14 M/S THRIVENI EARTHRNOVERS PNVATE LIMITED - PAN AAB CT6759R . REG REF: YOUR LETTER DATED 17/03/2018 FILED ON 20/03/2018. PLEASE REFER TO THE SUBJECT MENTIONED ABOVE, IN THIS CONNECTION, I AM DIRECTED TO INFORM THAT YO UR CASE IS POSTED FOR HEARING ON 2303/2018 AT 11 A M ON WHICH DATE YOU A RE REQUIRED TO APPEAR BEFORE THE PR. COMMISSIONER OF INCOME-TAX, CENTRAL- 2, CHENNAI-34, PLEASE NOTE THAT THIS IS THE FINAL OPPORTUNITY AND NO FURTHER A DJOURNMENT WILL BE GIVEN. YOURS FAITHFULLY, SD/- INCOME TAX OFFICER(HQ). CENTRAL 2 CHENNAI LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX, WITHO UT WAITING FOR THE REPLY OF THE ASSESSEE, PASSED THE ORDER UNDER SECTI ON 263 OF THE ACT ON 22.03.2018. OBVIOUSLY, ASSESSEE WAS NOT GIVEN A FAI R CHANCE TO EXPLAIN ITS CASE. CONSIDERING THE FACTS AND CIRCUMSTANCES O F THE CASE, WE ARE OF THE OPINION THAT MATTER REQUIRES TO GO BACK TO THE FILE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX. LEARNED PRINCIPAL COMMI SSIONER OF INCOME TAX SHALL GIVE ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE ITA NO. 1774/CHNY/2018 :- 4 -: AND PASS AN ORDER IN ACCORDANCE WITH LAW. NEEDLESS TO SAY WE HAVE NOT EXPRESSED ANY COMMENTS ON THE MERITS OF THE CASE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON TUESDAY, THE 27 TH OF NOVEMBER, 2018, AT CHENNAI. SD/- ( . ) ( DUVVURU RL REDDY ) / JUDICIAL MEMBER SD/ - ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER / CHENNAI / DATED:- 27 TH NOVEMBER, 2018. SOMU / COPY TO: 1 . / APPELLANT 3. ( ) / CIT(A) 5. / DR 2. / RESPONDENT 4. / CIT 6. / GF