Hotel Blue Star Private Limited, Salem V. ACIT Circle 1, Salem

ITA 684/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2715 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 26-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: M KARUNAKARAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C SMC BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.684/CHNY/2018 / ASSESSMENT YEAR : 2007-08 M/S.HOTEL BLUE STAR PVT LTD ., C/0.M.PACHAMUTHU, S/O.A.MUTHUSAMY, D.NO.3/712-A,ARASAMARATHU KARATTOOR, P.NATTAMANGALAM POST, AMANI KONDALAMPATTY, SALEM 636 010. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, 3, GANDHI ROAD, SALEM 636 007. [PAN AADCH 1374 E] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI M.KARUNAKARAN,ADVOCATE /RESPONDENT BY : SHRI B.SAGADEVAN,JCIT,D.R ! '# / DATE OF HEARING : 23 - 1 0 - 201 8 $% ! '# / DATE OF PRONOUNCEMENT : 23 - 1 0 - 201 8 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), SALEM IN APP EAL NO.144/09-10 DATED 30.11.2017 FOR THE ASSESSMENT YEAR 2007-08. 2. SHRI M.KARUNAKARAN REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI B.SAGADEVAN REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE APPEAL HAS BEEN DISPOSED OF BY THE LD.CIT(A) AS EX PARTE. IT WAS A SUBMISSION THAT THE ASSESSEE ITA NO.684/CHNY/2018 :- 2 -: MAY BE GRANTED AN ANOTHER OPPORTUNITY TO REPRESENT ITS APPEAL BEFORE THE LD.CIT(A). IN REPLY, LD.D.R DID NOT RAISE ANY S ERIOUS OBJECTION TO THE SUBMISSIONS OF AUTHORISED REPRESENTATIVE OF ASS ESSEE. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ORDER OF THE CIT(APPEALS) SHOWS THAT THE LD.CIT(A) HAS DISPOSED OF THE APPEAL OF ASSESSEE AS EX PARTE . CONSIDERING THE SUBMISSIONS OF LD.A.R AND IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A) FOR RE-ADJUDICATI ON AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 23 RD OCTOBER, 2018, AT CHENNAI. SD/ - ( ) (GEORGE MATHAN) ! ' / JUDICIAL MEMBER & / CHENNAI ' / DATED: 23 RD OCTOBER, 2018. K S SUNDARAM (!)* +*! / COPY TO: 1 . / APPELLANT 3. ,!- . / CIT(A) 5. */0!1 / DR 2. / RESPONDENT 4. ,! / CIT 6. 023 / GF