M.Manimegalai, CHENNAI V. ITO Ward I(4), CHENNAI

ITA 1105/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6689 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 16-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR IRS ADD
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./I.T.A. NOS.1104, 1105 & 1106/CHNY/2019 ! ' / ASSESSMENT YEARS :2006-07, 2007-08 AND 2008-09. SMT. M. MANIMEGALAI, MOTHER AND LEGAL HEIR OF LATE M. SARAVANAN, PLOT NO.5, DOOR NO.2/12, KAMAGOTI STREET, MADIPAKKAM, CHENNAI 600 091. [PAN BCAPS 4142N] VS. THE INCOME TAX OFFICER, WARD I(4), TAMBARAM, CHENNAI 600 045. ( / APPELLANT) ( /RESPONDENT) # $ % / APPELLANT BY : SHRI. S. SRIDHAR, ADVOCATE &' # $ % /RESPONDENT BY : SHRI. R. CLEMENT RAMESH KUMAR, IRS, ADD. CIT ( ) $ * /DATE OF HEARING : 31-07-2019 +,'! $ * /DATE OF PRONOUNCEMENT : 31-07-2019 / O R D E R PER INTURI RAMA RAO , ACCOUNTANT MEMBER: THESE ARE APPEALS FILED BY THE ASSESSEE DIRECTED AG AINST COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APP EALS)-7, ITA NOS.1104-06/2019. :- 2 -: CHENNAI (CIT(A) FOR SHORT) DATED 07.03.2019 FOR T HE ASSESSMENT YEARS (AY) 2006-07, 2007-08 AND 2008-2009. 2. SINCE, THE IDENTICAL FACTS AND ISSUES ARE INVOLVED IN THESE APPEALS, WE PROCEED TO DISPOSE THE SAME VIDE THIS C OMMON ORDER. 3. FOR THE SAKE OF CONVENIENCE AND CLARITY THE FACTS R ELEVANT TO THE APPEAL IN ITA NO.1104/CHNY/2019 FOR ASSESSMENT YEAR 2006-2 007 ARE STATED HEREIN. 4. THE ASSESSEE RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 7, CHENNAI DATED 07.03.2019 IN I.T.A.NO.31(T)/CIT(A)-7/2012-13 FOR THE ABOVE MENTI ONED ASSESSMENT YEAR IS CONTRARY TO LAW, FACTS, AND IN T HE CIRCUMSTANCES OF THE CASE. 2. THE CIT (APPEALS) ERRED IN PASSING THE ORDER EXP ARTE WITHOUT SERVICE OF NOTICE OF HEARING AFTER TRANSFER OF THE FILE FROM THE JURISDICTIONAL APPELLATE AUTHORITY TO THE FIRST APPELLATE AUTHORITY WHO DECIDED THE APPEAL EXPARTE IN THE IMPUGNED ORDER WITHOUT ASSIGNING PROPER REASONS AND JUSTIFICATION AND OUGHT TO HAVE APPRECIATED THAT TH E EXPARTE ORDER SHOULD BE RECKONED AS BAD IN LAW IN V IEW OF THE GROSS DEFIANCE OF THE PRINCIPLES OF NATURAL JUS TICE. 3. THE CIT (APPEALS) FAILED TO APPRECIATE THAT IN A NY EVENT THE SUSTENANCE OF THE EXPARTE ASSESSMENT ORDER ON V ARIOUS GROUNDS WAS WRONG, ERRONEOUS, UNJUSTIFIED, INCORREC T AND NOT SUSTAINABLE IN LAW AND OUGHT TO HAVE APPRECIATE D THAT THE ENTIRE COMPUTATION OF TAXABLE TOTAL INCOME FORM ING ITA NOS.1104-06/2019. :- 3 -: PART OF THE EXPARTE ASSESSMENT ORDER WAS INCORRECT AND ERRONEOUS IN VIEW OF THE NON CONSIDERATION OF RELEV ANT MATERIALS, THEREBY VITIATING THE FINDINGS IN PARA 7 OF THE IMPUGNED ORDER. 4. THE CIT (APPEALS) FAILED TO APPRECIATE THAT THE NON CONSIDERATION OF EACH OF THE ISSUES/ADDITIONS MADE IN THE COMPUTATION OF TAXABLE TOTAL INCOME AND CHALLENGED IN THE APPEAL FILED WOULD VITIATE THE EXPARTE DECISION IN PARE 7 OF THE IMPUGNED ORDER. 5. THE APPELLANT CRAVES LEAVE TO FILE ADDITIONAL GROUNDS/ARGUMENTS AT THE TIME OF HEARING. 5. FROM THE PERUSAL OF THE LOWER AUTHORITIES ORDER, W E FIND THAT THAT ORDERS WERE PASSED EXPARTE AS NONE APPEARED IN RESPONSE TO NOTICE OF HEARING. IT IS STATED THAT FOLLOWING TH E DEATH OF THE HUSBAND AFTER PROLONGED ILLNESS, ASSESSEE COULD NOT COMPLY WITH THE HEARING NOTICE. IN THE CIRCUMSTANCES, IT IS PRAYED THAT OR DERS OF THE LOWER AUTHORITIES MAY BE SET ASIDE AND REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW. WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.1104/CHNY/2019 FOR ASSESSMENT YEAR 2006-07 IS P ARTLY ALLOWED FOR STATISTICAL PURPOSE. ITA NOS.1104-06/2019. :- 4 -: ITA NOS.1105 AND 1106/CHNY/2019 FOR ASSESSMENT YEAR S 2007-08 AND 2008-09 7. SINCE, THE FACTS IN THE PRESENT APPEALS ARE IDEN TICAL TO THE FACTS IN ITA NO.1104/CHNY/2019, FOR THE REASONS MEN TIONED THEREIN, WE REMIT THE MATTER BACK TO THE FILE OF THE ASSESSI NG OFFICER FOR FRESH ADJUDICATION ON THE LINES INDICATED IN APPEAL ITA NO.1104/CHNY/2019 SUPRA. HENCE, THE ABOVE CAPTIONED APPEALS FILED BY THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. 8. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE IN ITA NOS.1104, 1105 & 1106/CHNY/2019 FOR ASSESSMENT YEAR S 2006-07, 2007-08 AND 2008-09 ARE PARTLY ALLOWED FOR STATISTI CAL PURPOSE. ORDER PRONOUNCED ON 31ST DAY OF JULY, 2019, AT CH ENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER -) / CHENNAI . / DATED:31ST JULY, 2019. KV /0 $0& *12032'* / COPY TO: 0 1 . # / APPELLANT 3. 0 ( 4*056 / CIT(A) 5. 278 0& * 9 / DR 2. &' # / RESPONDENT 4. 0 ( 4* / CIT 6. 8:0;) / GF