Arup Kumar Gupta, CHENNAI V. JCIT, CHENNAI

ITA 1247/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8084 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 24-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 06-05-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: G SIVASUBRAMANIAN
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , . . ' # $ , % &' ( [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D. S. SUNDER SINGH, ACCOUNTANT MEMBER ] ./ I.T.A.NO. 1247/MDS/2016 / ASSESSMENT YEAR : 2009-10 SHRI ARU P KUMAR GUPTA NO.31, LUZ AVENUE MYLAPORE CHENNAI VS. THE JOINT COMMISSIONER OF INCOME TAX SALARY RANGE IV CHENNAI [PAN ABXPG 9339 E] ( )* / APPELLANT) ( +,)* /RESPONDENT) / APPELLANT BY : SHRI G. SIVASUBRAMANIAN, CA /RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT / DATE OF HEARING : 24 - 10 - 2016 ! / DATE OF PRONOUNCEMENT : 10 - 11 - 2016 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-4(I/C), C HENNAI, DATED 29.5.2015, FOR ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE FILED THE RETURN OF INCOME DECLARING AN INCOME OF ` 1,38,26,897/-. THE CASE WAS SELECTED FOR SCRUTINY AND ASSESSMENT WAS COMPLETED U/S 143(3) OF THE ACT AT A TOTAL INC OME OF ` ITA NO.1247/16 :- 2 -: 1,51,49,711/-. THE ASSESSING OFFICER MADE THE FOLL OWING ADDITIONS IN THE ASSESSMENT ORDER: (I) DIVIDEND, INTEREST ON SECURITIES & SHORT TERM CAPITAL GAIN ` 4,75,652/- (II) SHORT TERM CAPITAL GAINS FROM SALE OF SHARES ` 2,00,000/- (III) STCG ` 4,795/- (IV) UNEXPLAINED BANK CREDITS ` 5,36,143/- (V) DIVIDEND ` 1,06,044/- 3. AGGRIEVED, THE ASSESSEE WENT ON APPEAL BEFORE THE CIT(A). THE LD. CIT(A) DISMISSED THE APPEAL FOR NON-PROSECU TION. 4. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSE SSEE IS IN APPEAL BEFORE US AND SUBMITTED THAT THE ASSESSEE I S AN EMPLOYEE AND SHIFTED HIS RESIDENCE DUE TO CHANGE IN CITY. BEFOR E THE CIT(A), THE ASSESSEE HAS FILED ADJOURNMENT PETITION ON 23.2.201 5 AND THE CIT(A) HAS NOT CONSIDERED THE ADJOURNMENT PETITION FILED B Y THE ASSESSEE AT THE TIME OF DISPOSING THE APPEAL. FURTHER, THE AS SESSEE ALSO REQUESTED THE CIT(A) TO SEND NOTICE OF HEARING TO T HE REPRESENTATIVE OF THE ASSESSEE DUE TO SHIFTING OF HIS RESIDENCE TO OTHER CITY BUT THE LD. CIT(A) DID NOT SEND THE NOTICE AS REQUESTED BY HIM. THE LD. AR REQUESTED THAT THERE IS A GOOD CASE ON MERITS FOR T HE ASSESSEE AND REQUESTED TO REMIT THE MATTER BACK TO THE LD. CIT(A ) AND THE LD. CIT(A) MAY BE DIRECTED TO DECIDE THE ISSUE ON MERITS. ITA NO.1247/16 :- 3 -: 5. ON THE OTHER HAND, THE LD. DR ARGUED THAT THE LD. C IT(A) HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE, THER EFORE, THERE IS NO CASE FOR REMITTING THE MATTER BACK TO THE FILE OF T HE LD. CIT(A). 6. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATE RIAL PLACED BEFORE US. IT IS AN ADMITTED FACT THAT THE LD. CIT(A) HAS DECIDED THE CASE EX-PARTE AND NOT CONSIDERED THE ADJOURNMEN T PETITION FILED BY THE ASSESSEE. THE ASSESSEE ALSO SHIFTED HIS RESI DENCE FROM CHENNAI. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, WE A RE OF THE OPINION THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE ISSUES RAISED IN THIS APPEAL BACK TO HIS FILE TO DECIDE ON MERITS. THE ASSESSEE IS DIRECTED TO CO-OPERATE WITH THE LD. CIT(A) AND COMPLY WITH T HE NOTICES ISSUED TO HIM BY MAKING PROPER ARRANGEMENTS TO RECEIVE THE NO TICE IN THE GIVEN ADDRESS. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 10 TH NOVEMBER, 2016, AT CHENNAI. SD/- SD/- ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( . . ' # $ ) (D.S. SUNDER SINGH) % / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED: 10 TH NOVEMBER, 2016 RD ITA NO.1247/16 :- 4 -: &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF