Mayajaal Entertainment Ltd., CHENNAI V. ITO, CHENNAI

ITA 3108/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3182 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 11-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: G BHASKAR
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ ITA NO.3108/CHNY/2019 ( / ASSESSMENT YEAR: 2014-15) M/S.MAYAJAAL ENTERTAINMENT LTD. NO.34/1, EAST COAST ROAD, KANATHUR, CHENNAI 603 112 / VS. INCOME TAX OFFICER CORPORATE WARD 4(3) 431, 4 TH FLOOR, AAYKAR BHAWAN 121, NUNGAMBAKKAM HIGH RD. CHENNAI 600 034 ./ ./PAN/GIR NO. AAACH-7469-P ($ /APPELLANT ) : ('($ / RESPONDENT ) $/ APPELLANT BY : SHRI G.BHASKAR, ADV. '($ / RESPONDENT BY : SHRI G.JOHNSON, ADDL.CIT / DATE OF HEARING : 11/10/2021 / DATE OF PRONOUNCEMENT : 11/10/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2014- 15 ARISES OUT OF THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-8, CHENNAI [CIT(A)] DATED 19/08/2019 IN T HE MATTER OF ASSESSMENT FRAMED BY LD. ASSESSING OFFICER [AO], U/ S.143(3) ON 31/12/2016. 2. THE LD. AR, AT THE OUTSET, DRAWING ATTENTION TO GROUND NOS. 1 & 2.3, SUBMITTED THAT THE LOWER AUTHORITIES DID NOT C ONSIDER THE DOCUMENTS 2 FILED BY THE ASSESSEE. IN FACT, LD. CIT(A) PASSED A N EX-PARTE ORDER CONFIRMING THE ASSESSMENT FRAMED BY LD. AO. IN THE SAID BACKGROUND, LD. AR PLEADED FOR RESTORATION OF MATTER BACK TO TH E FILE OF LD. AO FOR RE- ADJUDICATION AFTER CONSIDERING THE DOCUMENTS FILED BY THE ASSESSEE IN THE PAPER BOOK CONTAINING 107 PAGES. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT THE ASSESSEE REMAINED NEGLIGENT IN A TTENDING THE APPELLATE PROCEEDINGS AS NOTED IN PARA-2 OF THE IMP UGNED ORDER. 3. AFTER GOING THROUGH PARA-2 OF THE IMPUGNED ORDER , WE CONCUR WITH THE SUBMISSIONS OF LD. DR THAT THE ASSESSEE REMAINE D NEGLIGENT IN ATTENDING APPELLATE PROCEEDINGS. HOWEVER, KEEPING I N MIND THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM IT FIT TO AFFORD ANOTHE R OPPORTUNITY OF HEARING TO THE ASSESSEE SINCE THE ASSESSEE HAS FILED CERTAI N EVIDENCES IN SUPPORT OF ITS CLAIM WHICH HAVE REMAINED TO BE CONS IDERED BY ANY OF THE LOWER AUTHORITIES. THEREFORE, THE ASSESSMENT IS SET -ASIDE TO THE FILE OF LD. AO FOR DE NOVO ASSESSMENT IN THE LIGHT OF FRESH DOC UMENTS FILED BY THE ASSESSEE. THE LD. AO SHALL AFFORD SUFFICIENT OPPORT UNITY OF HEARING TO THE ASSESSEE, WHO, IN TURN, IS DIRECTED TO SUBSTANTIATE THE CLAIM FAILING WHICH LD. AO SHALL BE AT LIBERTY TO PROCEED WITH THE ASSE SSMENT ON THE BASIS OF MATERIAL ON RECORD. 4. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED ON 11 TH OCTOBER, 2021. SD/- SD /- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER 4 CHENNAI ; DATED : 11/10/2021 TLN 57 / COPY OF THE ORDER FORWARDED TO : 1. $ / THE APPELLANT 3 2. '($ / THE RESPONDENT 3. ; ( ) / THE CIT(A) 4. ; / CIT CONCERNED 5. ' , , 4 / DR, ITAT, CHENNAI 6. @ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , 4 / ITAT, CHENNAI