The Income Tax Appellate Tribunal (ITAT) Chennai Bench has held that the order by the AIDT will not sustain as it was rejecting the claim under section 80I A of the Income Tax Act,1961 without giving a reasonable opportunity.
The appellant, M/s.P.S.K. Engineering Construction & Cochallenged the order of the Commissioner of Income Tax (Appeals)-19, Chennai, dated 02.02.2022 emanating from the order of the Asst. Director of Income Tax, Centralized Processing Centre, Bangalore, u/s.143(1) of the Income Tax Act, 1961and pertains to assessment years 2016-17 & 2017-18.
It was contended by the assessee that the ADIT, CPC, Bangalore, has disallowed the claim u/s.80IA of the Act, without giving any opportunity to the assessee and no reason has been mentioned in the order passed u/s.143(1) of the Act. The appellant also stated that he had filed Form No.10CCB before the order u/s.143(1) was passed by the ADIT, CPC, Bangalore.
It was observed that every quasi-judicial order has to be a speaking order and it must be passed only after giving the sufficient opportunity of hearing to the assessee. The Tribunal viewed that the opportunity of hearing was denied to the assessee.
A Coram comprising Shri Mahavir Singh, vice president and Dr Dipak P Ripote, accountant member observed that the reasons mentioned in the impugned order are cryptic and set aside the impugned order u/s.143(1) of the Act, to the AO with a direction to pass the order afresh after allowing the assessee as per law. The appeals filed by the assessee are allowed.
The Appellant was represented by Mr S.Sridhar and the Respondent was represented by Mr HemaBhupal.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
