PMP STEEL ROLLING MILLS (MADRAS) P LTD.,CHENNAI vs. ACIT, CHENNAI

is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-3, Chennai, in dated 27.03.2017 for the AY 2006-07.

Shri Sailendra Mamidi, CIT represented on behalf of the Revenue and Shri A.S.Sriraman, Adv. represented on behalf of the assessee.

It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the assessee’s appeal on account of non-prosecution. It was a prayer that the assessee may be granted another opportunity to represent its appeal before the Ld.CIT(A).

In reply, the Ld.DR vehemently supported the order of the Ld.CIT(A).

We have considered the rival submissions.

A perusal of the order of the Ld.CIT(A) shows that the Ld.CIT(A) has granted the assessee substantial number of opportunities. The Ld.CIT(A) was also relied upon the decision of the Hon’ble ITAT, ‘D’ Bench in the case of Multiplan India reported in 38 ITD 320 (Del.). The decision in the case of Mutiplan India was a case where the notice could not be served by the Revenue on the assessee, consequent to which, the Revenue’s appeal had been dismissed. That is not the case here. This being so and also considering the interest of natural justice, we are of the view that the assessee may be granted another opportunity to represent its appeal before the Ld.CIT(A). In these circumstances, the order of the Ld.CIT(A) is set aside and the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits after granting the assessee adequate opportunity of being heard.

In the result, the appeal filed by the assessee is allowed for statistical purposes.