C H ROBINSON WORLDWIDE FREIGHT INDIA PRIVATE LIMITED, CHENNAI V. ACIT (OSD) CORPORATE RANGE - 1 , CHENNAI

ITA 1913/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6666 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 25-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R ANITAJCITD R
• Assessee Lawyers: VIKRAM V
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , , ( BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.1913/CHNY/2019 /ASSESSMENT YEAR: 2010-11 M/S. C.H. ROBINSON WORLDWIDE FRIEGHT INDIA PVT. LTD., NO.77, POTTIPATTI PLAZA, NUNGAMBAKKAM HIGH ROAD, NUNGAMBAKKAM, CHENNAI 600 034. VS. THE ACIT (OSD), CORPORATE RANGE 1, CHENNAI. PAN: AACCC 9617 L ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : MR.VIKRAM.V, ADVOCATE +,* - /RESPONDENT BY : MS.R.ANITA,JCIT,D.R - /DATE OF HEARING : 15.10.2019 - /DATE OF PRONOUNCEMENT : 15.10.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, CHENNAI, IN ITA NO.180/17- 18/C.I.T(A)-4/A.Y:2010-11 DATED 22.04.2019 FOR THE ASSESSMENT YEAR 2010-11. ITA NO.1913/CHNY/2019 :- 2 -: 2. MR.VIKRAM.V REPRESENTED ON BEHALF OF THE ASSESSE E AND MS.R.ANITA REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD.AR THAT THE LD.CIT(A ) HAS DISMISSED THE APPEAL OF ASSESSEE BY APPLYING THE PRINCIPLES LAID IN THE CASE OF C.I.T VS. MULTIPLAN (INDIA) PRIVATE LTD., REPORTED IN 38 ITD 320 (DELHI). IT WAS A FURTHER SUBMISSION THAT THOUGH THE APPEAL HAD BEEN POSTED FOR HEARING ON VARIOUS OCCASIONS, THE ASSESSEES AUTHORIZED REPRES ENTATIVE HAD APPEARED AT MOST TIMES AND AT SOME OCCASIONS, ADJOURNMENTS H AD BEEN SOUGHT. THE LD.AR HAS ALSO FILED AN AFFIDAVIT TO THE EFFECT. I T WAS A PRAYER THAT THE ASSESSEE HAD NO OBJECTION, IF THE ISSUES RAISED IN THIS APPEAL MAY BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR ADJUDICA TION ON MERITS AFTER GIVING ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN REPLY, THE LD.DR VEHEMENTLY SUPPORTED THE OR DERS OF THE ASSESSING OFFICER AND THE LD.CIT(A). 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS IT IS NOTICED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF ASSESSEE EXPARTE, IN THE INTEREST OF JUST ICE, THE ISSUES RAISED IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A) F OR RE-ADJUDICATION ON MERITS. ITA NO.1913/CHNY/2019 :- 3 -: 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON THE 15 TH OCTOBER, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 4 /DATED: 15 TH OCTOBER, 2019. K S SUNDARAM - +56 76 /COPY TO: 1. * /APPELLANT 4. 8 /CIT 2. +,* /RESPONDENT 5. 6 + /DR 3. 8 ( ) /CIT(A) 6. /GF