M/s. Metro Multi Speciality Hospitals Pvt.Ltd., Visakhapatnam V. The Joint. CIT, Visakhapatnam

ITA 129/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6656 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 13-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 12 9 / VIZ /201 7 (ASST. YEAR : 20 1 0 - 1 1 ) M/S. METRO MULTI SPECIALITY HOSPITALS PVT. LTD., D.NO. 18 - 01 - 03, KGH DOWN, MAHARANIPETA, VISAKHAPATNAM. V S . J CIT, RANGE - 6 , VISAKHAPATNAM. PAN NO. AADCM 7737 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A. DEPARTMENT BY : SHRI Y. SESHA SRINIVAS SR. DR DATE OF HEARING : 25 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 27 / 0 9 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 25 / 1 0/201 6 FOR THE ASSESSMENT YEAR 20 1 0 - 11 . 2. IN THIS CASE, THE JOINT COMMISSIONER OF INCOME TAX (JCIT) PASSED AN ORDER UNDER SECTION 272A(2)(K) / 274 READ WITH SECTION 200(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') DATED 11/09/2013 . THE ASSESSEE HAS MADE CERTAIN PAYMENTS TOWARDS INTEREST AND TAX DEDUCTIONS BELATEDLY FOR THE FINANCIAL YEAR 2010 - 11. THE JCIT ASKED THE ASSESSEE AS TO WHY PENALTY UNDER SECTION 272A(2)(K) SHOULD 2 ITA NO. 129/VIZ/2017 ( M/S. METRO MULTI SPECIALITY HOSPITALS P. LTD. ) NOT BE LEVIED FOR ITS FAILURE TO DELIVER E - TDS RETURNS WITHIN THE STIPULATED TIME AND ISSUED NOTICE TO THE ASSESSEE. THE ASSESSEE NEITHER APPEARED NO R REPRESENTED THROUGH HIS COUNSEL . ACCORDINGLY, JCIT LEVIED PENA LTY UNDER SECTION 272A(2)(K) OF THE ACT. 3 . ON APPEAL, LD. CIT(A) PASSED AN EXPARTE ORDER BY CONFIRMING THE ORDER PASSED BY THE JCIT DATED 11/09/2013. 4 . ON BEING AGGRIEVED, ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE TRIBUNAL. 5. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, L EARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSING OFFICER HAD GIVEN ONLY ONE OPPORTUNITY, THEREFORE, ASSESSEE WAS NOT ABLE TO APPEAR BEFORE THE JCIT. THE LD. CIT(A) ALSO WITHOUT GIVING PROPER OPPO RTUNITY , SIMPLY CONFIRMED THE ORDER OF THE JCIT. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 6 . ON THE OTHER HAND, DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE ASSESSEE HAS FAILED TO SUBSTANTIATE HIS CASE BEFORE BOTH THE AUTHORITIES BELOW AND SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT(A) MAY BE CONFIRMED. 7 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 8 . WE FIND THAT BOTH THE ORDERS PASSED BY THE AUTHORITIES BELOW WERE EXPARTE ORDERS. B Y CONSIDERING THE REQUEST MADE BY THE ASSESSEE AND ALSO ON THE GROUNDS OF PRINCIPLES OF NATURAL JUSTICE, WE AR E OF THE 3 ITA NO. 129/VIZ/2017 ( M/S. METRO MULTI SPECIALITY HOSPITALS P. LTD. ) OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO MEET THE ENDS OF JUSTICE. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE JCIT TO PASS AN ORDER DENOVO IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY TO THE ASSESSEE. 9. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 2 7 T H D AY OF SEP . , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 7 T H SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. METRO MULTI SPECIALITY HOSPITALS PVT. LTD., D.NO. 18 - 01 - 03, KGH DOWN, MAHARANIPETA, VISAKHAPATNAM. 2. THE REVENUE JCIT, RANGE - 6, VISAKHAPATNAM. 3. THE CIT(TDS), VIJAYAWADA. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.