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Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI
Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]
आदेश आदेश आदेश / O R D E R आदेश PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against an order dated 22.03.2018 passed by Principal Commissioner of Income Tax, Central-2, Chennai under section 263 of the Income tax Act, 1961.
The assessee has altogether raised seven grounds of which grounds No.1.2 and 1.3 read as under:- “1.2 That the order of the Learned Principal CIT is bad in law and against the principles of natural justice as the order was passed before the due date for filing the assessee’s submission expired.
1.3 That the order of the Learned Principal CIT is bad in law and against the principles of natural justice as the 263 order was passed without considering the petitioners detailed submission made on 22.03.2018 which was filed within the due date mentioned in the notice dated 21.03.2018.”
Learned Counsel for the assessee relying on a letter dated 21.03.2018 issued by Principal Commissioner of Income Tax, placed at page 2 of the paper book, submitted that the case was posted for hearing by the Learned Principal Commissioner of Income Tax on 23.03.2018. As per the Learned A.R, the Principal Commissioner of Income Tax, without waiting for the hearing scheduled on 23.03.2018 proceeded to pass order under section 263 of the Act on 22.03.2018.
Thus, according to him, the order of the Principal Commissioner of Income Tax, was vitiated for violation of rules of natural justice.
Per contra, Learned DR submitted that even if the assessee was considered to have not been given a fair chance, it would not invalidate the proceedings in toto.
We have heard rival contentions. Letter dated 21.03.2018 issued by the Learned Principal Commissioner of Income Tax to the assessee is reproduced as under:-
“ GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, III FLOOR N0.46, M.G, ROADS CHENNAI- 600034 C.No.2527-C/ C-2/2017-18 Date: 21.03.2018 To M/s,Triveni Earthmovers Private Limited 22/110, Greenways Road, Fairiands, Salem 636016 Sirs,
Sub: income-lax Assessment — Revision u/s.263 of the IT Act Asst,Year - 2013-14 — M/s Thriveni Earthrnovers Pnvate Limited - PAN AABCT6759R —. Reg Ref: Your letter dated 17/03/2018 filed on 20/03/2018. Please refer to the subject mentioned above,
In this connection, I am directed to inform that your case is posted for hearing on 23’03/2018 at 11 A M on which date you are required to appear before the Pr. Commissioner of Income-tax, Central-2, Chennai-34, Please note that this is the final opportunity and no further adjournment will be given.
Yours faithfully,