Yasoda Bai, CHENNAI V. ITO Non Corporate Ward 12(5), CHENNAI

ITA 1168/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7812 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 22-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N VIJAY KUMAR
• Keywords: Opportunity of being heard
• Section: 143(3); 143(1)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.1168/CHNY/2019 / ASSESSMENT YEAR :2014-15 SMT. YASODA BAI, 234, GOVINDAPPA NAICKEN STREET, GEORGE TOWN, CHENNAI 600 001. [PAN: AAAPY4507G] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD-12(5), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI N. VIJAY KUMAR, C.A / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / DATE OF HEARING : 04.07.2019 /DATE OF PRONOUNCEMENT : 19.07.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI DATED 28.02.2019 RELEVANT TO THE ASSESSMENT YEAR 2014-15. BESIDES RAISING VARIOUS GROUNDS IN THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER WITHOUT ADJUDICATING THE ISSUES ON MERITS. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2014-15 ON 18.11.2014 ADMITTING TOTAL INCOME OF . I.T.A. NO.1168/CHNY/19 2 8,51,560/-. THE RETURN WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY. AGAINST SERVICE OF STATUTORY NOTICES, THE ASSESSEE FILED THE DETAILS CALLED FOR. AFTER VERIFICATION OF DETAILS FILED BY THE ASSESSEE AND CONSIDERING THE SUBMISSIONS, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT AND DETERMINED THE INCOME OF THE ASSESSEE AT . 1,37,53,735/- AFTER MAKING ADDITION OF .1,29,02,172/- BEING INCOME FROM CAPITAL GAINS. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE LD. CIT(A). DESPITE VARIOUS OPPORTUNITIES GIVEN, IT APPEARS THAT THE ASSESSEE HAS NEITHER PUT APPEARANCE NOR FILED ANY WRITTEN SUBMISSION IN PRESENTING HER CASE. ACCORDINGLY, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST THE DISALLOWANCE OF EXEMPTION CLAIMED UNDER SECTION 2(14)(III) /10(37) OF THE ACT, THE ASSESSEE HAS PREFERRED FURTHER APPEAL BEFORE THE APPELLATE AUTHORITY. DESPITE VARIOUS OPPORTUNITIES GIVEN, IT APPEARS THAT THE ASSESSEE HAS NEITHER PUT APPEARANCE NOR FILED ANY WRITTEN SUBMISSION IN PRESENTING HER CASE. WE ALSO FIND THAT THE LD. CIT(A) HAS SIMPLY CONFIRMED THE ASSESSMENT ORDER WITHOUT GIVING ANY FINDINGS ON MERITS. UNDER THESE CIRCUMSTANCES, WE DIRECT I.T.A. NO.1168/CHNY/19 3 THE LD. CIT(A) TO ADJUDICATE THE ISSUE ON MERITS IN ACCORDANCE WITH LAW BY GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PRESENT HER CASE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 19 TH JULY, 2019 AT CHENNAI. SD/ - SD/ - (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 19.07.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.