Ford India Private Limited, Chengalput V. DCIT, CHENNAI

ITA 426/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8061 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEKANANDAN
• Assessee Lawyers: ROOPESH RAO

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , ! . , & ! ' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./I.T.A. NO: 426/2016. /ASSESSMENT YEAR : 2011-12 FORD INDIA PVT. LTD., S.P. KOIL POST, MARAIMALAI NAGAR, CHENGALPUT, 603 204 [ PAN AAACM4454H] VS. DEPUTY COMMISSIONER OF INCOME TAX, LARGE TAXPAYER UNIT - I, CHENNAI. ( / APPELLANT) ( /RESPONDENT) ) * / APPELLANT BY : SHRI. ROOPESH RAO, CA. ,-) * /RESPONDENT BY : SHRI VIVEKANANDAN, CIT * /DATE OF HEARING : 24-10-2016 * /DATE OF PRONOUNCEMENT : 02-11-2016 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEALS BY ASSESSEE DIRECTED AGAINST THE DIR ECTION OF THE DRP DATED 04.12.2015 PASSED U/S. 144C(5) OF THE IT ACT. I.T.A. NO. 426/MDS/2016 :- 2 -: 2. THE ASSESSEE GRIEVANCE IN THIS APPEAL IS WITH RE GARD TO DISMISSING THE CASE OF THE ASSESSEE BY THE DRP, EXPARTE WITHOU T GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THIS CASE, THE CASE WAS FIXED BEFORE THE DRP FOR HEARING ON 03.12.2015 AT 04:00PM, ACCORDINGLY NOTICE WAS ISSUE D BY DRP. NONE APPEARED FOR THE ASSESSEE NOR ANY ADJOURNMENT PETIT ION FROM THE SIDE OF THE ASSESSEE. HENCE, THE DRP DISMISSED THE APPEAL OF T HE ASSESSEE OBSERVING THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE OBJECTIONS FILED BEFORE DRP. NOW THE ASSESSEE FILED APPEAL AGAINST THE ABOVE ORD ER OF THE DRP AND SUBMITTED THAT ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL AND ALSO SUBMITTED THAT ON 03.12.2015 THERE WAS A HEAVY RAIN IN CHENNAI AND THERE WAS NO MEANS OF ANY TRANSPORTATION FACILITY T O GO TO BANGALORE. HE SUBMITTED THAT DUE TO THE REASONS BEYOND THE CONTRO L OF THE ASSESSEE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AND FAIL ED TO APPEAR BEFORE THE DRP ON 03.12.2015 AND PRAYED THAT ONE MORE OPPORTUN ITY OF HEARING MAY BE GIVEN TO THE ASSESSEE TO PRESENT ASSESSEE'S CASE PR OPERLY BEFORE DRP. THE LD. DR HAS NOT PUT ANY SERIOUS OBJECTIONS FOR THE A BOVE ARGUMENTS OF LD. AR. CONSIDERING THE REQUEST OF THE LD. AR, WE ARE INCLI NED GIVE DIRECTION TO THE DRP TO GIVE ONE MORE OPPORTUNITY TO ASSESSEE TO PRE SENT ASSESSEE'S CASE. ACCORDINGLY, THE ENTIRE ISSUE IN DISPUTE REMITTED T O THE FILE OF THE DRP FOR FRESH CONSIDERATION. I.T.A. NO. 426/MDS/2016 :- 3 -: 4. SINCE, WE HAVE REMITTED ENTIRE ISSUE IN DISPUTE TO THE FILE OF DRP, WE ARE NOT GOING INTO THE MERIT OF THE OTHER GROUND RA ISED BY THE ASSESSEE BEFORE US. IN THE RESULT APPEAL AFTER ASSESSEE PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON WEDNESDAY, THE 02 ND DAY OF NOVEMBER, 2016 AT CHENNAI. / CHENNAI 2 / DATED: 02 ND NOVEMBER, 2016. JPV * ,&45 65 / COPY TO: 1 . ) / APPELLANT 2. ,-) / RESPONDENT 3. 7 () / CIT(A) 4. 7 / CIT 5. 5 ,&& / DR 6. < / GF SD/ - ( . ) (G. PAVAN KUMAR) / JUDICIAL MEMBER SD/ - ( ! # ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER