Duckwoo Autoind Private Limited, Thriuvallur V. ACIT (OSD) Corporate Range 1, CHENNAI

ITA 807/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3081 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 26-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHISHEK NAIK
• Keywords: Principle of natural justice; Period of limitation; Time period of passing order; Set aside
• Section: 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER I .T.A. NO. 807 /CHNY/2019 ASSESSMENT YEAR: 20 1 5 - 20 1 6 M/S. DUCK W OO AUTOIND PRIVATE LIMITED, NO.367, NEYVELI VILLAGE, POONDI BLOCK, THIRUVALLUR TALUK 602 023 , [TN] [PAN: AACCD 8366K ] VS. PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI 600 001 . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. ABHISHEK NAIK , C.A /RESPONDENT BY : M R. ABANI KANTA NAYAK, CIT / DATE OF HEARING : 02 . 1 1 .2020 / DATE OF PRONOUNCEME NT : 02. 1 1 .2020 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH E APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX , CHENNAI IN C . NO. 218/263/P CIT - 1 /2018 - 19, DATED 11.03 .2 019 RELEVANT TO THE ASSESSMENT YEAR 20 1 5 - 20 1 6 . 2 . WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LEARNED PRINCIPAL I . T . A NO . 807 /CHNY/20 19 : - 2 - : COMMISSIONER OF INCOME TAX HA S PASSED AN ORDER WITHOUT GIVING AN OPPORTUNITY TO T HE ASSESSEE AND SUBMITTED THAT THE ORDER MAY BE SET ASIDE AND AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS S UBMITTED THAT PROPER NOTICE HAS BEEN SERVED ON THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO - CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. FROM THE ORDER OF THE LEARNED PRIN CIPAL COMMISSIONER OF INCOME TAX, WE FIND THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX WITHOUT GIVING A PROPER OPPORTUNITY HAS PASSED AN EX - PARTE ORDER ON THE GROUND THAT THE LIMITATION PERIOD IS CROSSING FOR PASSING THE ORDER. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED I . T . A NO . 807 /CHNY/20 19 : - 3 - : BY THE LEARNED PRINCIP AL COMMISSIONER OF INCOME TAX AND REMIT BACK THE FILE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX TO PASS A N ORDER AFRESH AND IN ACCORDANCE WITH LAW , AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE A SSESSEE TO APPEAR BEFORE THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX ON THE DATE GIVEN FOR HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED ON 2 ND NOVEMBER , 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 2 ND NOVEMBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELL ANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF