AB Mauri India Private Limited, CHENNAI V. DCIT, CHENNAI

ITA 2157/CHNY/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58109 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 23-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C JOSEPHJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENN AI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. ITA NO.2157/MDS./2010 ASSESSMENT YEAR:2006-07 M/S.AB MAURI INDIA PRIVATE LIMITED, NO.2/15,GANAPATHY COLONY, TEYNAMPET, CHENNAI 600 018. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE I(1), CHENNAI-34. PAN AAECA 9923 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.P.CHIDAMBARAM DEPARTMENT BY : SHRI A.C.JOSEPH,JCIT,DR DATE OF HEARING : 08.03.12 DATE OF PRONOUNCEMENT : 16.03 .12 O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE ASSESSING OFFICER DATED 30 TH OCTOBER, 2009 IN F.NO.A-401./TPO-IV/A.Y.2006-07 AND THE ORDER OF THE DISPUTE RESOLUTION PANEL IN F NO.DRP/CHENNAI/SECTT./008/201 0 -11 DATED 28.09.10 FOR ASSESSMENT YEAR 2006-07. SHRI S.P.CHIDAMBARAM, C.A. REPRESENTED ON BEHALF OF THE ITA.2157 /MDS/10 2 ASSESSEE AND SHRI A.C. JOSEPH, JCIT, DR REPRESENTED ON BEHALF OF THE REVENUE. 2. AT THE TIME OF HEARING, LD. AUTHORISED REPRESEN TATIVE OF ASSESSEE SOUGHT FOR ADJOURNMENT, WHICH IS DENIED. IT WAS INFORMED TO BOTH THE COUNSELS THAT THE ORDER OF THE DISPUTE RESOLUTION PANEL (DRP) SUFFERED FROM INFIRMITY INSO FAR AS ONE OF THE MEMBERS OF THE DRP WAS ADMINISTRATIVE COMMIS SIONER AND IN VIEW OF THE DECISION OF THE HONBLE UTTARAKH AND HIGH COURT IN THE CASE OF HYUNDAI HEAVY INDUSTRIES LTD., IN CIVIL WRIT PETITION NO.1778 OF 2010 DATED 21 ST JULY, 2011, ADMINISTRATIVE COMMISSIONER COULD NOT BE NOMINATED AS A MEMBER OF THE DRP UNDER RULE 3(2) OF THE RULES. IT WAS INFORMED THAT IN VIEW OF THE DECISION OF HONBLE UTTARAKHAND HIGH COURT O N THE ISSUE, AS IT IS ONLY DECISION ON THE ISSUE, IT WAS BINDING IN NATURE AND ISSUES IN THE APPEAL ARE RESTORED TO THE FILE OF THE DRP FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY. ON THIS POINT BOTH THE SIDES AGREED TH AT THE ISSUES COULD BE RESTORED TO THE FILE OF THE DRP FOR RE-ADJ UDICATION. IN THE CIRCUMSTANCES, THE ISSUES IN THIS APPEAL ARE RE STORED TO THE FILE OF THE DRP FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. IN VIEW OF THE ITA.2157 /MDS/10 3 DECISION OF THE HONBLE UTTARAKHAND HIGH COURT IN T HE CASE OF HYUNDAI HEAVY INDUSTRIES LTD., AS IT IS NOTICED THA T THE DRP CONSTITUTED IN THE ASSESSEES CASE DID HAVE A MEMBE R, WHO WAS AN ADMINISTRATIVE COMMISSIONER, FOLLOWING THE PRINCIPLES LAID DOWN BY THE HONBLE UTTARAKHAND HIGH COURT IN THE CASE OF HYUNDAI HEAVY INDUSTRIES LTD., THE ISSUES IN THIS A PPEAL ARE RESTORED TO THE FILE OF THE DRP FOR RE-ADJUDICATION AFTER TAKING INTO CONSIDERATION THE DECISION OF HONBLE UTTARAKH AND HIGH COURT DECISION IN THE CASE OF HYUNDAI HEAVY INDUSTR IES LTD. IN THE CIRCUMSTANCES, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 16 TH MARCH, 2012. SD/- SD/- ( N.S.SAINI ) (GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 16 TH MARCH, 2012. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE ITA.2157 /MDS/10 4