A.R.Steel Industries Pvt Limited, CHENNAI V. DCIT, Trichy

ITA 1243/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8285 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 04-11-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 22-05-2015
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: G SEETHARAMAN
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 2

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHE NNAI . , ! ' ! # . $% , & ' BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NOS.433,1243 & 1244/MDS./2015 ( / ASSESSMENT YEAR :2004-05) M/S.A.R.STEEL INDUSTRIES (PVT) LTD., 183/2L,T.H.ROAD, TONDIARPET, CHENNAI 600 081. VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE I(2), TRICHY. PAN AAECA 3509 R ( () / APPELLANT ) ( *+() / RESPONDENT ) / APPELLANT BY : MR.G.SEETHARAMAN, C.A / RESPONDENT BY : DR.B.NISCHAL, JCIT, D.R / DATE OF HEARING : 04.11.2015 /DATE OF PRONOUNCEMENT : 01.01.2016 , / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THE ASSESSEE IS IN APPEAL BEFORE US AGGRIEVED BY THE THREE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCO ME TAX(APPEALS)-I, TIRUCHIRAPALLI. THE APPEAL ARISING OUT OF THE ORDER OF LD. CIT (A) IN ITA NO.271A/13-14/CIT(A)/TRY DATED 0 3.03.2015 ITA NOS. 433,1243,1244/MDS/15 M/S.A R STEEL INDUSTRIES P LTD. 2 PASSED U/S.144 R.W.S 147 & 250 OF THE ACT RELATES T O THE ORIGINAL ASSESSMENT, THE APPEAL ARISING OUT OF THE ORDER OF LD. CIT (A) IN ITA NO.14/2012-13/CIT(A)/TRY DATED 26.06.2013 RELATES T O RECTIFICATION APPLICATION PASSED U/S.154 R.W.S 250 OF THE ACT AGA INST THE ORIGINAL ORDER STATED HEREIN ABOVE, AND THE APPEAL ARISING O UT OF THE ORDER OF THE LD. CIT (A) IN ITA NO.23/12-13/CIT(A)/TRY DATE D 03.03.2015 RELATES TO PENALTY ORDER PASSED UNDER SECTION 271( 1)(C) R.W.S. 250 OF THE ACT FOR THE ASSESSMENT YEAR 2004-05. SINCE ALL THESE APPEALS ARE INTERLINKED, THEY ARE CLUBBED AND TAKEN UP FOR HEAR ING AND DISPOSED OFF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENC E. 2. AT THE OUTSET THE LD. A.R. SUBMITTED THAT THE LD. ASSESSING OFFICER HAS PASSED AN EXPARTE ORDER FOR THE ASSESSM ENT YEAR 2004-05 BECAUSE THE NOTICE SENT BY THE LD. ASSESSING OFFICE R FOR HEARING THE APPEAL WAS RETURNED BACK WITH POSTAL REMARK THAT N O SUCH ADDRESSEE WAS FOUND IN THE ABOVE ADDRESS AND THE ASSESSMENT WAS BECOMING TIME BARRING DUE TO LIMITATION. HE THEREFORE ARGUE D BEFORE US STATING THAT PROPER OPPORTUNITY WAS NOT PROVIDED TO THE ASS ESSEE BY THE LD. ASSESSING OFFICER TO ARGUE ITS CASE AND THUS THE PR INCIPLES OF NATURAL JUSTICE WAS DENIED. THE LD. A.R. FURTHER SUBMITTED THAT PROPER ITA NOS. 433,1243,1244/MDS/15 M/S.A R STEEL INDUSTRIES P LTD. 3 OPPORTUNITY FOR HEARING WAS NOT PROVIDED BY THE LD. CIT (A) ALSO. IT WAS THEREFORE PLEADED THAT THE APPEAL OF THE ASSESS EE MAY BE REMITTED BACK TO THE FILE OF LD. ASSESSING OFFICER FOR FRESH CONSIDERATION. LD. D.R VEHEMENTLY ARGUED IN SUPPOR T OF THE ORDERS OF THE REVENUE, HOWEVER COULD NOT SUCCESSFULLY CONTROV ERT TO THE SUBMISSIONS MADE BY THE LD. A.R. 3. AFTER HEARING BOTH SIDES AND PERUSING THE FILE, WE FIND THAT THE ARGUMENTS ADVANCED BY THE LD. A.R. HAS MERITS. IT A PPEARS FROM THE FACTS AND CIRCUMSTANCES OF THE CASE THAT THE ASSESS EE WAS NOT AFFORDED WITH SUFFICIENT OPPORTUNITY OF BEING HEARD BY THE REVENUE AUTHORITIES. THEREFORE IN THE INTEREST OF JUSTICE W E HEREBY REMIT BACK THE APPEAL OF THE ASSESSEE ARISING OUT OF THE ORIGI NAL ASSESSMENT ORDER TO THE FILE OF LD. ASSESSING OFFICER FOR FRES H CONSIDERATION. SINCE THE APPEAL OF ASSESSEE ARISING OUT OF THE ORIGINAL ASSESSMENT ORDER IS REMITTED BACK TO THE FILE OF THE LD. ASSESSING OFFI CER FOR DENOVO CONSIDERATION, CONSEQUENTLY, THE PENALTY APPEAL DOE S NOT HAVE ANY LEGS TO STAND AND THE APPEAL OF THE ASSESSEE ARISIN G OUT OF THE ITA NOS. 433,1243,1244/MDS/15 M/S.A R STEEL INDUSTRIES P LTD. 4 MISCELLANEOUS PETITION U/S.154 OF THE ACT HAS BECOM E INFRUCTUOUS AND HENCE BOTH THESE APPEALS ARE DISMISSED. 4. IN THE RESULT, THE APPEAL EMANATING FROM THE ORI GINAL ASSESSMENT ORDER FILED BY THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES AND THE OTHER TWO APPEALS ARE DISMISSED. ORDER PRONOUNCED ON THE 1 ST JANUARY, 2016 AT CHENNAI. SD/- SD/- ( ! ' ! # . $% ) ( DUVVURU RL REDDY ) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 1 ST JANUARY, 2016. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE