Shri V.Thilakar, CHENNAI V. DCIT, CHENNAI

ITA 1192/CHNY/2011

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5012 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 30-01-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 24-06-2011
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Assessee Lawyers: K G RAGHUNATH
• Keywords: Opportunity of being heard
• Section: 142(1); 144

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 1192/MDS/2011 / ASSESSMENT YEAR :20 07 - 08 SHRI V. THILAKAR, 327/2, THIRUVOTTIYUR HIGH ROAD, THIRUVOTTIYUR, CHENNAI 600 019. [PAN: ACNPT5229M ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE XII, CHENN AI 600 006. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI K.G. RAGHUNATH , C.A. / RESPONDENT BY : SHRI R. DURAI PANDIAN , J CIT / DATE OF HEARING : 30 . 0 1 .201 7 / DATE OF P RONOUNCEMENT : 12 . 0 4 .201 7 / 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) IV, C HENNAI DATED 19 . 0 1 .201 1 RELEVANT TO THE ASSESSMENT YEAR 20 07 - 08 . 2. BRIEF FACTS OF TH E CASE ARE THAT THE ASSESSEE HAS FILED RETURN OF INCOME FOR THE ASSESSMENT YEAR 2007 - 08 ON 28.03.2008 DECLARING TOTAL INCOME OF .16,96,380/ - . THE RETURN FILED BY THE ASSESSEE WAS PROCESSED U NDER SECTION I.T.A. NO . 1192 /M/ 1 1 2 143(1) OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT]. SUBSEQUENTLY, THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND NOTICES UNDER SECTION 143(2) AND 142(1) OF THE ACT WERE ISSUED AND SERVED ON THE ASSESSEE. HOWEVER, THE ASSESSEE HAS NOT FILED ANY DETAILS BEFORE THE ASSESSING OFFICER. THE CASE WAS REFIXED ON 12.06.2009. THE AR OF THE ASSESSEE FILED COPY OF AUDITED BALANCE SHEET FOR FINANCIAL YEARS 2005 - 06 AND 2006 - 07 THROUGH TAPAL ON 17.06.2009. THEREAFTER, THE CASE WAS FIXED FOR HEARING ON 11.08.2009 BY ISSUING LETTER DATED 28.07.2009 ALONG WITH QUESTIONNAIRE. THE ASSESSEE REQUESTED COPY OF THE QUESTIONNAIRE, SINCE HE MISPLACED THE QUESTIONNAIRE ISSUED EARLIER. ACCORDINGLY, COPY OF THE QUESTIONNAIRE 28.07.2009 WAS PROVIDED TO FURNISH THE DETAILS IN THE NEXT HEARING FIXED ON 07.09.2009. HOWEVER, THE ASSESSEE DID NOT COMPLY. ANOTHER LETTER WAS ISSUED ON 17.09.2009 GIVING HIM FINAL OPPORTUNITY OF HEARING THE CASE ON 06.10.2009. THE ASSESSEE DID NOT COMPLY EVEN WITH THE SAID LETTER. IN THE INT EREST OF JUSTICE, THE CASE WAS AGAIN REFIXED FOR HEARING ON 16.12.2009 BY ISSUING A LETTER DATED 11.12.2009 AND NOTICE UNDER SECTION 142(1) OF THE ACT WHICH WERE SERVED PERSONALLY BY THE INSPECTOR. THE ASSESSEE DID NOT RESPONSE TO THE FINAL LETTER ALSO. SI NCE THE ASSESSEE DID NOT COOPERATED WITH THE DEPARTMENT, THE ASSESSING OFFICER CONCLUDED THE ASSESSMENT UNDER SECTION 144 OF THE ACT ON 18.12.2009 ASSESSING TOTAL INCOME OF THE ASSESSEE AT .52,33,770/ - . I.T.A. NO . 1192 /M/ 1 1 3 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A) AND FILED THE APPEAL ON 20.01.2010. THE LD. CIT(A) POSTED THE APPEAL FOR HEARING ON 25.06.2010, 07.07.2010 AND 18.01.2011. HOWEVER, SINCE, NONE APPEARED ON BEHALF OF THE AS SESSEE NOR ANY WRITTEN SUBMISSION HAS BEEN FILED IN RESPECT OF VARIOUS GROUNDS RAISED BY THE ASSESSEE, THE LD. CIT(A) PROCEEDED TO DECIDE THE APPEAL ON THE BASIS OF THE GROUNDS OF APPEAL, STATEMENT OF FACTS, ETC. AVAILABLE ON RECORD. AFTER CONSIDERING THE GROUNDS AND FACTS OF THE CASE, THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. AGAINST THE EX - PARTE ORDER OF THE LD. CIT(A), THE ASSESSEE PREFERRED AN APPEAL BEFORE THE TRIBUNAL ON 24.06.2011. THE APPEAL WAS POSTED FOR HEARING ON 14.09.201 1. SINCE THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE NOR ANY ADJOURNMENT PETITION FILED BY THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION VIDE TRIBUNAL S ORDER DATED 14.09.2011. THEREAFTER, VIDE M.P. NO. 237/MDS/2 011 VIDE ORDER DATED 06.01.2012, THE EX - PARTE ORDER OF THE TRIBUNAL WAS RECALLED AND POSTED FOR HEARING ON 22.03.2012. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 22.03.2012, THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE NOR ANY ADJOURNMENT PETITION FIL ED BY THE ASSESSEE AND THUS, THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION VIDE ORDER DATED 22.03.2012. VIDE M.P. NO. 269/MDS/2016 VIDE ORDER DATED 25 .01.201 7 , THE EX - PARTE ORDER OF THE TRIBUNAL WAS RECALLED AND POSTED FOR HEARING ON I.T.A. NO . 1192 /M/ 1 1 4 30 .0 1 .201 7 . WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE LD. AR APPEARED AND SUBMITTED THAT FOR ONE REASON OR OTHER, THE ASSESSEE COULD NOT APPEAR TO PRESENT HIS CASE BEFORE THE AUTHORITIES BELOW DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND APPELLAT E PROCEEDINGS. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE ASSESSING OFFICER. 5. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED, NOT ONLY THE AUTHORITIES BELOW, BUT ALSO, THE TRIBUNAL HAS GIV EN MANY OPPORTUNITIES TO THE ASSESSEE. BUT THE ASSESSEE DID NOT COMPLY WITH ANY NOTICE ISSUED BY ANY AUTHORITIES TO REPRESENT HIS CASE. THUS, HE PRAYED THAT THE ASSESSEE SHOULD NOT BE GIVEN ANY MORE OPPORTUNITY AND THE ASSESSMENT SHOULD BE SUSTAINED. 6. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. ADMITTEDLY, THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICES ISSUED BY THE ASSESSING OFFICER AS WELL AS LD. CIT(A) TO REPRESENT HIS CASE. W E ARE FULLY IN AGREEMENT WITH THE SUBMISSIONS OF THE LD. DR. HOWEVER, SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED FOR ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO PRESENT HIS CASE, TO MEET THE ENDS OF JUSTICE, WE DIRECT THE ASSESSING OFFICER TO GIVE ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WITH A CONDITION TO COMPLETE THE FRESH ASSESSMENT WITHIN THREE MONTHS FROM THE DATE OF ISSUE OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE DETAILS AND I.T.A. NO . 1192 /M/ 1 1 5 COOPERAT E WITH THE DEPARTMENT FOR COMPLETING FRESH ASSESSMENT WITHIN THE STIPULATED TIME. IF THE ASSESSEE DID NOT COMPLY WITH THE NOTICE OF THE ASSESSING OFFICER, THEN THE 144 ASSESSMENT DATED 18.12.2009 PASSED BY THE ASSESSING OFFICER SHALL BE HELD AS FINAL AND T HE ASSESSEE SHOULD FACE ITS CONSEQUENCES. WITH THESE OPERATIONS, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 12 TH APRIL, 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 12 . 0 4 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.