Appeal Details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 3747 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-02-2020
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
B
Assessment Year
2011-2012
Appeal Filed On
26-04-2019
Judgement Text
, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NOS.1266, 1267, 1268 & 1269/CHNY/2019 / ASSESSMENT YEAR:2011-12 TO 2014-15 M/S. AIRCEL LIMITED, SPENCER PLAZA, 5 TH FLOOR, 769, ANNA SALAI, CHENNAI 600 002. [PAN: AAACS4449J] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI 600 034. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. C. SOWNDARYA, C.A. / RESPONDENT BY : SHRI M. SRINIVASA RAO, CIT / DATE OF HEARING : 25.02.2020 /DATE OF PRONOUNCEMENT : 27.02.2020 / O R D E R PER DUVVURUL RL REDDY, JUDICIAL MEMBER : THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 4, CHENNAI, DATED 31.01.2019 RELEVANT TO THE ASSESSMENT YEARS 2011-12, 2012-13, 2013- 14 AND 2014-15. BESIDES RAISING VARIOUS GROUNDS, THE ASSESSEE MAINLY CHALLENGED THE EXPARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD AND WITHOUT ADDRESSING THE GROUNDS OF APPEALS ON MERITS. ITA NOS. 1266-1269/CHNY/2019 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A LIMITED COMPANY ENGAGED IN THE BUSINESS OF CELLULAR MOBILE TELEPHONE SERVICES FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2011-12 ADMITTING A LOSS OF .2108,87,02,704/- AND SUBSEQUENTLY FILED A REVISED RETURN ON 30.03.2012. THE ASSESSMENT UNDER SECTION 143(3) R.W.S. 92CA OF THE INCOME TAX ACT, 1961 [ACT IN SHORT] WAS COMPLETED BY ASSESSING NIL INCOME AFTER MAKING VARIOUS ADDITIONS. SIMILARLY, THE ASSESSMENTS WERE COMPLETED UNDER SECTION 143(3) R.W.S. 92CA OF THE ACT BY ASSESSING THE INCOME OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 AT .(-) 2707,18,90,988/- AGAINST THE RETURNED INCOME OF .(-)3856,11,70,229/-, FOR THE ASSESSMENT YEAR 2013-14 AT .(-) 4391,31,47,099/- AGAINST THE RETURNED INCOME OF .(-) 5195,73,46,010/- AND FOR THE ASSESSMENT YEAR 2014-15 AT .(-) 1880,48,85,790/- AGAINST THE RETURNED INCOME OF .(-)2515,50,46,537/-. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A). SINCE THERE WAS NO DETAILED REPRESENTATION FROM ASSESSEES SIDE AGAINST VARIOUS ADDITIONS, WHILE DISMISSING THE APPEALS BY COMMON ORDER, THE LD. CIT(A) HAS NOT CONCLUDED VARIOUS GROUNDS RAISED IN THE APPEALS ON MERITS. 4. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL FOR ALL THE ASSESSMENT YEARS UNDER CONSIDERATION. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS NOT CONCLUDED VARIOUS GROUNDS RAISED IN ITA NOS. 1266-1269/CHNY/2019 3 THE APPEALS ON MERITS AND PRAYED FOR SUITABLE DIRECTIONS BY GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. PER CONTRA, THE LD. DR HAS SUBMITTED THAT ANY PROCEEDINGS CONTEMPLATED OR PENDING BEFORE ANY AUTHORITY IS NOT BINDING ON THE DEPARTMENT FOR ARRIVING AT A CONCLUSION OF INCOME TAX PROCEEDINGS. IN THE ABSENCE OF ANY DETAILED EXPLANATION/MATERIAL EVIDENCE TO SUBSTANTIATE AGAINST THE ADDITIONS, THE LD. DR SUPPORTED THE ORDER PASSED BY THE LD. CIT(A). 6. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST VARIOUS ADDITIONS MADE IN THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) R.W.S. 92CA OF THE ACT FOR THE ASSESSMENT YEARS UNDER CONSIDERATION, THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A). ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT WHILE CONCLUDING THE APPELLATE ORDER, THE LD. CIT(A) HAS NOT ADJUDICATED THE ISSUES ON MERITS BASED ON THE FACTS AND CIRCUMSTANCES. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO ADJUDICATE THE ISSUES ON MERITS IN ACCORDANCE WITH LAW AND TO MEET THE ENDS OF JUSTICE, THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY OF BEING HEARD TO PRESENT ITS CASE. THE ASSESSEE SHALL FURNISH DETAILED EXPLANATION/EVIDENCES, AS THE CASE MAY BE, TO SUBSTANTIATE ITS CLAIM FOR ADJUDICATION. FURTHER, THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND COOPERATE TO CONCLUDE THE ITA NOS. 1266-1269/CHNY/2019 4 APPELLATE PROCEEDINGS, AS HAS BEEN COMMITTED BEFORE THE TRIBUNAL BY ITS LETTER DATED 25.02.2020. THUS, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 27 TH FEBRUARY, 2020 AT CHENNAI. SD/ - SD/ - (S JAYARAMAN) ACCOUNTANT MEMBER (DUVVURUL RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 27.02.2020 VM/- /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.
