M/s. Aruna Hotels Ltd., CHENNAI V. DCIT, CORPORATE CIRCLE -1 (1), CHENNAI

ITA 1838/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3073 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S R ANITA
• Assessee Lawyers: N ARJUN RAJ
• Keywords: 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 S. JAYARAMAN , ACCOUNTANT MEMBER I .T.A. NO. 1838 /CHNY/20 19 ASSESSMENT YEAR: 20 1 3 - 20 1 4 M/S . ARUNA HOTELS LIMITED, NO.145, ARUNA CENTRE, STERLING ROAD, NUNGAMBAKKAM, CHENNAI 600 0 34. . [PAN: AAAC A 3213A ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE WARD 1 ( 1 ), INC OME TAX DEPARTMENT, 121, NUNGAMBAKKAM HIGH ROAD, NUNGAMBAKKAM, CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. N. ARJUN R AJ , C.A /RESPONDENT BY : M R S . R. ANITA, J CIT / DATE OF HEARING : 0 3 . 1 1 .2020 / DATE OF PRONOUNCEMENT : 03. 1 1 .2020 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI IN I.T.A. NO.459/2016 - 17/A - 1 , DATED 2 9 . 04 .2019 RELE VANT TO THE ASSESSMENT YEAR 20 1 3 - 20 1 4 . I . T . A NO . 1838 /CHNY/20 19 : - 2 - : 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAD SUBMITTED THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI HAD PASSED AN EX - PARTE ORDER AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), 3 , CHENNAI AS THE LEARNED COUNSEL FOR THE ASSESSEE WAS OUT OF THE COUNTRY . HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI . 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE 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 . WE FIND THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI HAD PASSED AN EX - PARTE ORDER VIDE ORDER DATED 29.04 .2019. MOREOVER, ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI HAS NOT ADJUDICATED THE ISSUE IN APPEAL ON MERITS. THUS, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASS ESSEE. IN VIEW OF THE ABOVE, WE I . T . A NO . 1838 /CHNY/20 19 : - 3 - : SET ASIDE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI AND REMIT THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI TO PASS AN ORDER AFRESH IN ACCORDANCE W ITH LAW. WE FURTHER OBSERVE THAT THE LEARNED COUNSEL FOR THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , CHENNAI WHEN THE DATE IS GIVEN FOR HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A.NO. 1838 /CHNY/2019 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD NOVEMBER, 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 3 RD NOVEMBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELL ANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF