Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 1077 - AT - Income TaxValidity of order passed u/s 144C (13) - gross violation of the principle of natural justice - As per assessee order of DRP as passed in the absence of non appreciation of arguments, evidence in support of assessee’s claim as agitated before the Panel - HELD THAT:- According to us, the order of TPO may be upheld in case the arguments of AR before DRP are same as before the TPO. In case before us, the fact is otherwise as the assessee has raised further arguments, gave further evidence before the DRP. In such a situation, upholding the order of TPO ignoring various contentions along with evidence to that effect is not justified. The reasoning is the soul of the order, which is missing in this case. Such an approach cannot be encouraged. The essence of principles of natural justice is to provide an opportunity of being heard to the assessee and after hearing, the same should be duly incorporated in the order of judicial authority. In the absence of reasoned finding on the contentions/evidence of the assessee, the order amounts to nonspeaking one which cannot be upheld. See Atotech India Ltd [2011 (1) TMI 112 - ITAT, DELHI] AND M/S SYMANTEC SOFTWARE SOLUTIONS PRIVATE LIMITED [2012 (8) TMI 590 - ITAT, MUMBAI] AND GEODIS OVERSEAS (P) LTD. [2011 (3) TMI 860 - ITAT, DELHI] So following the same reasoning we set aside the order of DRP and restore the issue to the DRP with a direction to decide the same as per fact and law after providing due opportunity of being heard to the assessee. The assessee is directed to co-operate in the proceedings before the DRP. Appeal filed by the assessee is allowed for statistical purposes.
|