Case Law Details
P.S.K. Engineering –Construction & Co. Vs ADIT (ITAT Chennai)
ITAT have perused the entire order but could not understand from the order whether opportunity was granted to the assessee before denying the deduction u/s.80IA of the Act. The ld.DR could not answer whether opportunity was granted or not.
Every quasi-judicial order has to be a speaking order and it must be passed only after giving sufficient opportunity of hearing to the assessee. In this case, it seems that opportunity of hearing was denied to the assessee. It is also observed that the reasons mentioned in the impugned order are cryptic. Therefore, in the interest of justice, we set aside the impugned order u/s.143(1) of the Act, to the AO with a direction to pass the order afresh after giving opportunity to the assessee as per law.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
These two appeals filed by the assessee are directed against 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.
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