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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN
आदेश / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:
The appeal filed by the Assessee is directed against the order of the learned Principal Commissioner of Income Tax, Chennai in C.No.218/263/PCIT-1/2018-19, dated 11.03.2019 relevant to the assessment year 2015 - 2016.
When this appeal was taken up for hearing, the learned Counsel for the Assessee has submitted that the learned Principal
2 -: Commissioner of Income Tax has passed an order without giving an opportunity to the 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.
On the other hand, the learned Departmental Representative has submitted that proper notice has been served on the Assessee.
We have heard both the sides through Video-Conferencing, perused the materials available on record and gone through the orders of the authorities below.
From the order of the learned Principal 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
3 -: by the learned Principal Commissioner of Income Tax and remit back the file of the Principal Commissioner of Income Tax to pass an order afresh and in accordance with law, after giving reasonable opportunity to the Assessee. We also direct the Assessee 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.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced on 2nd November, 2020 in Chennai.