Vandhe Matharam Medical Research Centre, Coimbatore V. DCIT, Coimbatore

ITA 1376/CHNY/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86371 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 21-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N RENGARAJ
• Assessee Lawyers: G BASKAR
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . ' #$ , % & BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ./ ITA NO.972/MDS/2013 % $ ($ / ASSESSMENT YEAR : 2003-04 M/S MANIMUTHARU SUGARS & CHEMICALS LTD., NO.4/6, DR. DANIEL NAGAR, THOPPAMBATTI PIRIVU, THUDIYALLUR, VADAMADURAI P.O., COIMBATORE 641 017. PAN : AADCM 2129 E V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III, COIMBATORE. (*+/ APPELLANT) (,-*+/ RESPONDENT) ./ ITA NOS.1109 & 1110/MDS/2013 % $ ($ / ASSESSMENT YEARS : 2003-04 & 2004-05 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III, COIMBATORE. V. M/S MANIMUTHARU SUGARS & CHEMICALS LTD., NO.4/6, DR. DANIEL NAGAR, THOPPAMBATTI PIRIVU, THUDIYALLUR, VADAMADURAI P.O., COIMBATORE 641 017. (*+/ APPELLANT) (,-*+/ RESPONDENT) ./ ITA NOS.1106, 1107 & 1108/MDS/2013 % $ ($ / ASSESSMENT YEARS : 2003-04, 2004-05 & 2006-07 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III, COIMBATORE. V. SHRI M. KANNAN @ JAYAPRAKASH NO.4/6, DR. DANIEL NAGAR, THOPPAMBATTI PIRIVU, THUDIYALLUR, VADAMADURAI P.O., COIMBATORE 641 017. PAN : AIYPK 7852 N (*+/ APPELLANT) (,-*+/ RESPONDENT) 2 I.T.A. NOS.972 TO 977/MDS/2013 I.T.A. NOS.1106 TO 1110/MDS/2013 I.T.A. NOS.1375 & 1376/MDS/2013 ./ ITA NO.973, 974, 975, 976 & 977/MDS/2013 % $ ($ / ASSESSMENT YEARS : 2002-03 TO 2006-07 SHRI V.M. JAYAPRAKASH @ KANNAN, NO.4/6, DR. DANIEL NAGAR, THOPPAMBATTI PIRIVU, THUDIYALLUR, VADAMADURAI P.O., COIMBATORE 641 017. PAN : AIYPK 7852 N V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III, COIMBATORE. (*+/ APPELLANT) (,-*+/ RESPONDENT) ./ ITA NOS.1375 & 1376/MDS/2013 % $ ($ / ASSESSMENT YEARS : 2004-05 & 2005-06 M/S VANDHE MATHARAM MEDICAL RESEARCH CENTRE, NO.4/6, DR. DANIEL NAGAR, THOPPAMBATTI PIRIVU, THUDIYALLUR, VADAMADURAI P.O., COIMBATORE 641 017. PAN : AABTV 1110 B V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III, COIMBATORE. (*+/ APPELLANT) (,-*+/ RESPONDENT) ASSESSEE BY : SHRI G. BASKAR, ADVOCATE REVENUE BY : SHRI N. RENGARAJ, CIT ' . / / DATE OF HEARING : 18.03.2015 0( . / / DATE OF PRONOUNCEMENT: 25.03.2015 / O R D E R PER BENCH: ALL THESE APPEALS FILED BY THE REVENUE AND ASSESS EE ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE COM MISSIONER OF 3 I.T.A. NOS.972 TO 977/MDS/2013 I.T.A. NOS.1106 TO 1110/MDS/2013 I.T.A. NOS.1375 & 1376/MDS/2013 INCOME TAX (APPEALS)-II, COIMBATORE, DATED 25/02/20 13, RELATE TO ASSESSMENT YEARS 2002-03 TO 2007-08. 2. WHILE IN THE CASE OF MANIMUTHARU SUGARS & CHEMIC ALS LTD. AND SHRI M. KANNAN, BOTH THE PARTIES HAVE DELAYED I N FILING THE APPEALS BY 5 DAYS, IN THE CASE OF VANDHE MATHARAM M EDICAL RESEARCH CENTRE, THE ASSESSEE HAS DELAYED IN FILING THE APPEALS BY 39 DAYS. BOTH THE PARTIES HAVE FILED PETITIONS REQUESTING TO CONDONE THE DELAY. AS PER THE PETITION FILED BY TH E REVENUE, THE DELAY WAS DUE TO THE BURDEN OF ADDITIONAL CHARGE BE ING HELD BY THE DCIT AND SHORTAGE OF HIS STAFF, HENCE THE APPEAL PA PERS COULD NOT BE PROCESSED IN TIME. AS PER THE ASSESSEES PETITI ON, THOUGH THE ASSESSEE HAD FILED THE RESPECTIVE APPEALS IN TIME, IT COULD NOT REMIT THE FILING FEE SINCE THERE WAS NO PAN FOR THE SAID ASSESSEE. HENCE, THE DELAY WAS IN OBTAINING PAN FOR THE RESPECTIVE A SSESSEE. WE HAVE GONE THROUGH THE PETITIONS FILED BY BOTH THE P ARTIES. WE ARE SATISFIED THAT REASONABLE CAUSE HAS BEEN SHOWN IN T HE SAID PETITIONS FILED BY BOTH THE REVENUE AND ASSESSEE. HENCE WE C ONDONE THE DELAY AND ADMIT THE RESPECTIVE APPEALS IN I.T.A. NO S.972/MDS/2013, I.T.A. NOS.1106 TO 1110/MDS/2013 AND I.T.A. NOS. 13 75 & 1376/MDS/2013. 4 I.T.A. NOS.972 TO 977/MDS/2013 I.T.A. NOS.1106 TO 1110/MDS/2013 I.T.A. NOS.1375 & 1376/MDS/2013 3. THE PRELIMINARY OBJECTION RAISED BY THE ASSESSEE S IN THEIR GROUNDS OF APPEAL IS AS UNDER:- THE COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN R ELYING ON THE REMAND REPORT FROM THE ASSESSING OFFICER WIT HOUT SUPPLYING A COPY OF IT OR CONFRONTING/SEEKING COMME NTS OF THE ASSESSEE DURING THE HEARING . 4. WHEN THESE APPEALS HAD COME UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(APPEALS) RELING ON THE REMAND REPORT, DECIDED THE APPEALS. T HE LD. CIT(APPEALS) HAS NOT GIVEN ANY OPPORTUNITY TO THE A SSESSEE TO COMMENT UPON THE REMAND REPORT. THEREFORE, IT AMOU NTS TO VIOLATION OF PRINCIPLE OF NATURAL JUSTICE, HENCE, THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR AN OPPORTUNITY TO COMMENT UPON THE REMAND REPORT BEFORE THE LD. CIT(APPEALS). 5. ON THE OTHER HAND, THE LD. D.R. FAIRLY ACCEPTED THAT THE APPEALS MAY BE REMITTED BACK TO LD. CIT(APPEALS). 6. WE HAVE HEARD BOTH SIDES AND PERUSED THE RECORD. ON GOING THROUGH THE ORDER OF THE LD. CIT(APPEALS), WE STRONGLY FEEL THAT THESE APPEALS ARE TO BE REMITTED BACK TO LD. CIT(AP PEALS). LD. CIT(APPEALS) IS DIRECTED TO GIVE AN OPPORTUNITY TO THE ASSESSEE TO COMMENT ON THE REMAND REPORT OBTAINED FROM THE A.O. AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE ON REMA ND REPORT, THE 5 I.T.A. NOS.972 TO 977/MDS/2013 I.T.A. NOS.1106 TO 1110/MDS/2013 I.T.A. NOS.1375 & 1376/MDS/2013 LD. CIT(APPEALS) SHALL DECIDE THE ISSUES RAISED IN THE APPEALS AFRESH IN ACCORDANCE WITH LAW. 7. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED ON WEDNESDAY, THE 25 TH OF MARCH, 2015 AT CHENNAI. SD/- SD/- ( . ) ( . ' #$ ) (A. MOHAN ALANKAMONY) (V. DURGA RAO) /ACCOUNTANT MEMBER % /JUDICIAL MEMBER /CHENNAI, = /DATED, THE 25 TH MARCH, 2015. KRI. > . ,%/?@ A@(/ /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. ' B/ () /CIT(A)-II, COIMBATORE 4. ' B/ /CIT, CENTRAL-III, CHENNAI 5. @ D# ,%/% /DR 6. #$ E /GF.