Trans India Shipping Pvt. Ltd., CHENNAI V. DCIT Company Circle III(2), Chennai

ITA 3047/CHNY/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0112 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Assessee Lawyers: K HEMALATHA
• Keywords: Set aside
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C (SMC) BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER ./ ITA NO. 3047 /CHNY/ 20 18 / ASS ESSMENT YEAR: 200 4 - 20 0 5 M/S. TRANS (INDIA) SHIPPING PRIVATE LIMITED, NO.53, IIND FLOOR, CORAL MERCHANT STREET, NEAR KRISHNAN KOIL, CHENNAI 600 001. [PAN: AAACT 1267D ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(2), CHENNAI ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : M S. K. HEMALATHA, C.A. /RESPONDENT BY : M S. R. ANITHA, J CIT / DATE OF HEARING : 1 6 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 16 .12.2020 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 1 , CHENNAI IN I . T . A NO. 310 / 13 - 14 DATED 29 .0 6 .201 8 RELEVANT TO THE ASSESSMENT YEAR 200 4 - 20 0 5 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCING, I FIND THAT THE ASSESSEE HAS NEITHER APPEARED BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) NOR FILED THE DETAILS THAT WERE CALLED FOR. I . T . A NO .3047/CHNY/2018 : - 2 - : 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ALL THE DETAILS CALLED FOR WOULD BE FILED BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) . 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION . 5. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND REMITTED BACK WITH A DIRECTION TO PASS AN ORDER AFRESH IN ACCORDANCE WITH LAW. 6 . IN THE RESULT, THE APPEAL OF THE A SSESSEE IN I . T . A NO. 3047 /CHNY/201 8 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 16 TH DECEM BER , 20 20 IN CHENNAI. SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 16 TH DECEMBER , 2020 IA, SR . PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF