Twenty First Century Management Services Limited, CHENNAI V. ACIT Corporate Circle 3(1), CHENNAI

ITA 1247/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0143 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURESH PERIASAMYJCIT
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.: 1247/CHNY/2019 / ASSESSMENT YEAR: 2010-11 M/S. TWENTY FIRST CENTURY MANAGEMENT SERVICES LTD ., G3 NO.67, ELDAMS ROAD, ALWARPET, CHENNAI 600 018. PAN : AAACT2397L V. THE ACIT, CORPORATE CIRCLE -3(1), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SURESH PERIASAMY,JCIT /DATE OF HEARING : 28.12.2020 /DATE OF PRONOUNCEMENT : 28.12.2020 / O R D E R PER MAHAVIR SINGH, VP: THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-11, CHENNAI, IN ITA NO.77A/16-17 DATED 15.02.2019. THE ASSESSMENT WAS FRAMED BY ACIT, CORPORATE CIRCLE-3(1), CHENNAI U/S 143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) FOR THE A.Y. 2010-11 VIDE ORDER DATED 29.03.2016. 2 I.T.A. NO.1247/CHNY/2019 2. AT THE OUTSET, IT IS NOTICED THAT NONE IS PRESENT FROM ASSESSEES SIDE. BY GOING THROUGH THE ORDER OF CIT(A), IT IS FURTHER NOTICED THAT THE ORDER OF CIT(A) IS EX-PARTE AND THE GROUNDS RAISED BY THE ASSESSEE I.E., GROUND NO.2 READS AS UNDER:- 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) GROSSLY ERRED IN DISMISSING THE APPEAL, WITHOUT AFFORDING REASONABLE OPPORTUNITY. WE NOTED THAT ON VARIOUS DATES NOTICES WERE ISSUED TO THE ASSESSEE BUT NONE APPEARED AND NO DETAILS WERE FILED. BUT IT IS ALSO NOTICED THAT THE ORDER OF CIT(A) IS A NON-SPEAKING ORDER BECAUSE ENTIRE FACTS ARE NOT DISCUSSED, WHEREAS THE AO HAS DISCUSSED THE FACTS IN DETAIL AS IS EVIDENT FROM THE ASSESSMENT ORDER. EVEN NOW BEFORE US NONE IS PRESENT BUT IT WILL NOT SERVE ANY PURPOSE IF WE KEEP THIS APPEAL PENDING BEFORE THE TRIBUNAL BECAUSE THE CIT(A)S ORDER IS A NON-SPEAKING ORDER AND THE APPEAL HAS TO BE REMANDED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. WHEN A QUERY WAS PUT TO LD. SENIOR DEPARTMENT REPRESENTATIVE, HE FAIRLY AGREED THAT REASONABLE OPPORTUNITY OF BEING HEARD SHOULD BE PROVIDED TO THE ASSESSEE AND MATTER BE ADJUDICATED BY PASSING A SPEAKING ORDER. 3 I.T.A. NO.1247/CHNY/2019 3. AFTER HEARING LD. SENIOR DR AND GOING THROUGH THE FACTUM OF THE CASE, WE ARE OF THE VIEW THAT THE ORDER OF CIT(A) IS TO BE SET ASIDE AND HENCE WE SET ASIDE THE ORDER OF CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY THAT THE ASSESSEE SHOULD ALSO BEHAVE AS A RESPONSIBLE CITIZEN AND CO-OPERATE WITH THE CIT(A) IN ADJUDICATION OF THE APPELLATE PROCEEDINGS AS SOON AS POSSIBLE. IN VIEW OF THE ABOVE, WE RESTORE BACK THE APPEAL TO THE FILE OF THE CIT(A). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 28 TH DECEMBER, 2020 AT CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) /VICE PRESIDENT /CHENNAI, /DATED, THE 28 TH DECEMBER, 2020 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.