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TMI Blog2023 (6) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 at Non - Corporate Circle 11 (1), BSNL Building Tower, Greams Road, Chennai 600 006 and without prejudice to the rights of the respondents, the petitioner will be given opportunity. In view of the fair submission made by the learned Senior Standing Counsel (Income Tax) appearing for the respondents, the impugned orders passed by the second respondent dated 14.03.2023 are set aside and the matter is remanded back to the AO for fresh consideration. The petitioner is directed to appear before the Assessing Officer during the sitting at Chennai on 03.05.2023 in Non - Corporate Circle 11 (1), BSNL Building Tower, Greams Road, Chennai 6 at 11.00 a.m. and produce all the necessary documents without seeking any further adjournment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss of Rs.7,87,87,768/-, admitting income of Rs.29,62,88,056/- and admitting income of Rs.70,96,24,690/- respectively and claimed depreciation. 3. The learned counsel appearing for the petitioner further submitted that the first respondent disallowed the petitioner's claim and recomputed the depreciation available to the petitioner by computing the depreciation on the book value of the assets. Subsequently, the first respondent passed re-assessment order and the same was challenged before the Commissioner of Income Tax (Appeals) 9, Chennai in ITA Nos.42/09-10, 41/09-10, 50/2009-10 respectively, who vide order dated 23.03.2011 directed the first respondent to allow exemption under Section 11 of the Income Tax Act (W.P.Nos.11849, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appearing for the petitioner further submitted that the petitioner's request for personal hearing through video conferencing was not considered and the same was mechanically rejected and the impugned orders were passed, which is clear violation of principles of natural justice. In similar circumstances, this Court allowed similar request in W.P.No.21831 of 2021 on 10.02.2023. Accordingly, the learned counsel prayed for allowing these writ petitions. 7. The learned Senior Standing Counsel (Income Tax) appearing for the respondents submitted that there is statute provided for personal hearing through video conferencing or physically, however, the petitioner submitted reply for the show cause notices and after considering the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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