M/s. Hofincons Infotech & Industrial Services Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

ITA 2841/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8101 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 30-09-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: A.S.SRIRAMAN
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , ! ' ! # . $% & '( BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO.2841/MDS./2016 / ASSESSMENT YEAR : 2002-03 M/S.HOFINCONS INFOTECH & INDUSTRIAL SERVICES PVT LTD., 6 TH FLOOR, JVL PLAZA, NO.626, ANNA SALAI, TEYNAMPET, CHENNAI 600 018. VS. THE DCIT, CORPORATE CIRCLE 2(2), CHENNAI-34. [PAN AAACH 9259 F ] ( )* / APPELLANT) ( +,)* /RESPONDENT) / APPELLANT BY : SHRI A.S.SRIRAMAN,ADVOCATE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT D.R / DATE OF HEARING : 29 - 12 - 2016 / DATE OF PRONOUNCEMENT : 25 - 01 - 2017 - / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, CHENNA I DATED 24.06.2016 PERTAINING TO ASSESSMENT YEAR 2002-03. ITA NO.222/16 :- 2 -: 2. THE GRIEVANCE OF THE ASSESSEE IS WITH REGARD NO T TO DECIDE THE APPEAL ON MERITS BY THE LD.CIT(A) WITHOUT GIVIN G PROPER OPPORTUNITY TO THE ASSESSEE. 3. IN THIS CASE, THE ASSESSEE CARRIED THE APPEAL T O THE LD.CIT(A) CHALLENGING THE ADDITION OF ` 80 LAKHS TOWARDS FEES PAYABLE TO M/S.HOFINTECH SOFTWARE LTD.. THE LD.CIT(A) HAD GIV EN VARIOUS OPPORTUNITIES TO THE ASSESSEE TO PRESET THE CASE AS LISTED DATES IN PARA-4 OF HIS ORDER AS LISTED BELOW:- INS-37 DATED 04.01.2007 INS-37 DATED 13.03.2009 INS-37 DATED 01.07.2009 INS-37 DATED 22.03.2011 INS-37 DATED 25.05.2011 INS-37 DATED 13.04.2016 INS-37 DATED 26.05.2016 SINCE THERE IS NO PROPER REPRESENTATION FROM THE AS SESSEES SIDE, THE LD.CIT(A) CONFIRMED THE ORDER OF THE AO. AGAINST TH IS, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING, THE LD.A.R SUBMITTED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY OF HEARING BEFORE THE LD.CIT(A), SINCE NO PROPER NOTICE WAS SERVED TO THE ASSESSEE, THOUGH THEY ARE ADDRESSED TO THE ASSESSEE. AFTER CONSIDERING THE R EQUEST OF THE ASSESSEES COUNSEL, THE ISSUE IS REMITTED TO THE FI LE OF LD.CIT(A) TO ITA NO.222/16 :- 3 -: DECIDE AFRESH AFTER PROVIDING OPPORTUNITY TO THE AS SESSEE, THEREAFTER, HE HAS TO DECIDE THE ISSUE ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 25 TH JANUARY, 2017, AT CHENNAI. SD/ - SD/ - ! ' # . $ %& ' ( DUVVURU RL REDDY ) ) & / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER () / CHENNAI *+ / DATED: 25 TH JANUARY, 2017. K S SUNDARAM +,-- ./-0/ / COPY TO: - 1 . / APPELLANT 3. - 1-!' / CIT(A) 5. /23- 4 / DR 2. / RESPONDENT 4. - 1 / CIT 6. 3&-5 / GF