TRAC MEDIA PVT. LTD.,,CHENNAI vs. ACIT, CC-20(1),, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.3149/Chny/2019 िनधा"रण वष"/Assessment Year: 2016-17 M/S. Trac Media Pvt. Ltd., The Assistant Commissioner Of No. 35, 3Rd Main Road, Kalaimagal Income Tax, Nagar, Ekkattuthangal, Corporate Circle 20(1), Vs. Chennai 600 032. Chennai 600 034. [Pan:Aadct4184G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 01.02.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, New Delhi Dated 09.08.2019 Relevant To The Assessment Year 2016-17. The Assessee Has Raised Following Grounds: “1. The Order Of The Commissioner Of Income Tax (Appeals) Is Contrary To Law, Facts Of The Case & Material On Record. 2. The Commissioner Of Income Tax (Appeals) & The Assessing Officer Failed To Afford Sufficient Opportunity Of Being Heard To The Appellant Before Passing Exparte Order.