HITACHI AUTOMOTIVE SYSTEMS (INDIA) PVT. LTD., CHENGALPATTU V. ACIT, CORPORATE CIRCLE - 2 (2), CHENNAI

ITA 595/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6392 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 17-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.595/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2015-16 M/s. Hitachi Automotive Systems (India) Private Limited, Plot No. 17, One Hub Chennai, Panchanthiruthi Village, Manamathy PO, Thiruporur Taluk, Chengalpattu, Tamil Nadu 603 105. [PAN:AACCH9517N] Vs. The Assistant Commissioner of Income Tax, Corporate Circle 2(2), Room No. 512, Wanaparthy Block, 5 th Floor, Nungambakkam, Chennai 34. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Ashik Shah, CA ŮȑथŎ की ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 09.12.2021 घोषणा की तारीख /Date of Pronouncement : 15.12.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-6, Chennai dated 17.03.2020 relevant to the assessment year 2015-16. 2. When this appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that the ld. CIT(A) has dismissed the appeal on the ground that there is a delay of seven days in filing the appeal. He has submitted that the order passed by the Assessing Officer as per Form No. I.T.A. No. 595Chny/20 2 35 is 27.11.2018. It was further submitted that the assessment order copy has been received by the assessee on 04.12.2018 and the assessee has filed an appeal before the ld. CIT(A) on 02.01.2019. Therefore, the ld. Counsel for the assessee has submitted that there is no delay in filing the appeal before the ld. CIT(A). The ld. DR has not raised any objection. 3. We have heard both the sides. We find from Form No. 35 that the date of the assessment order is 27.11.2018 and as per the proof filed by the assessee, the copy of the order has been received by the assessee on 04.12.2018. Further, we find that as per appellate order, the appeal filed by the assessee was dated 02.01.2019 and thus, there is no delay in filing the appeal. In view of the above, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the appeal on merits after affording an opportunity of being heard to the assessee. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 15 th December, 2021. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 15.12.2021 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.