AYANANKA BOSE, Chennai V. ACIT NON CORPORATE CIRCLE-20(1), CHENNAI

ITA 1532/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4355 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Assessment record

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1532/CHNY/2019 & '& / ASSESSMENT YEAR : 2014-15 SHRI AYANANKA BOSE, NO.A 1/2, BHUVANESWARI APARTMENT, BHARATHIDASAN COLONY, K.K. NAGAR, CHENNAI - 600 078. PAN : ADWPA 0716 G V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 20(1), CHENNAI - 600 034. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : NONE +,)* - . / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / - 0# / DATE OF HEARING : 14.10.2019 12' - 0# / DATE OF PRONOUNCEMENT : 20.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -7, CHENNAI, D ATED 31.03.2019 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. NO ONE APPEARED FOR THE ASSESSEE INSPITE OF SERV ICE OF NOTICE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE TO THE ASSESSEE. THE RE MAY BE VARIOUS 2 I.T.A. NO.1532/CHNY/19 REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL AFTER RECEIVING THE NOTICE BY RPAD. ONE OF THE REASONS P RESUMABLY IS THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE A PPEAL. WHATEVER MAY BE THE REASON FOR NON-APPEARANCE BEFORE THIS TR IBUNAL AFTER RECEIVING THE NOTICE OF HEARING, THIS TRIBUNAL IS E XPECTED TO DISPOSE THE APPEAL ON MERIT. THEREFORE, WE HEARD THE LD. DEPAR TMENTAL REPRESENTATIVE AND PROCEEDED TO DISPOSE THE APPEAL ON MERIT. 3. SHRI AR.V. SREENIVASAN, THE LD. D.R. SUBMITTED T HAT THE ASSESSEE HAS NOT APPEARED EVEN BEFORE THE CIT(APPEALS). THE REFORE, THE CIT(APPEALS) DISMISSED THE APPEAL. ON MERIT, THE L D. D.R. SUBMITTED THAT THERE WAS DIFFERENCE OF 28,96,089/- BETWEEN THE DATA AVAILABLE IN FORM 26AS AND THE RETURN OF INCOME FILED BY THE ASS ESSEE. ACCORDING TO THE LD. D.R., THE ASSESSEE CLAIMED BEFORE THE ASSES SING OFFICER THAT THE AMOUNT OF 28,96,089/- WAS RECEIVED DURING THE FINANCIAL YEAR 2013-14 AS PROFESSIONAL ADVANCE AND THE SAME WAS OFFERED FO R TAXATION IN THE ASSESSMENT YEAR 2015-16. IN THE ABSENCE OF ANY MAT ERIAL, ACCORDING TO THE LD. D.R., THE CIT(APPEALS) CONFIRMED THE ADDITI ON MADE BY THE ASSESSING OFFICER. 4. HAVING HEARD THE LD. D.R., WE PERUSED THE RELEVA NT MATERIAL AVAILABLE ON RECORD INCLUDING THE ORDERS OF BOTH TH E AUTHORITIES BELOW. THE ASSESSEE CLAIMED BEFORE THE ASSESSING OFFICER T HAT THE ADVANCE OF 3 I.T.A. NO.1532/CHNY/19 28,96,089/- WAS RECEIVED DURING THE FINANCIAL YEAR 2013-14 TOWARDS PROFESSIONAL ADVANCE AND THE SAME WAS OFFERED FOR T AXATION IN THE ASSESSMENT YEAR 2015-16. THIS FACT WAS NOT EXAMINE D BY THE CIT(APPEALS) AND THE CIT(APPEALS) HAS SIMPLY DISMIS SED THE APPEAL ON THE GROUND THAT THE ASSESSEE DID NOT APPEAR BEFORE HIM EVEN AFTER SERVICE OF NOTICE. UNDER THE SCHEME OF INCOME-TAX ACT, THE CIT(APPEALS) HAS ONEROUS RESPONSIBILITY. THE CIT(APPEALS) IS EM POWERED TO ENHANCE THE ASSESSMENT AFTER EXAMINING THE DETAILS OF THE I NCOME FURNISHED BY THE ASSESSEE. THEREFORE, MERELY BECAUSE THE ASSESS EE HAS NOT APPEARED BEFORE THE CIT(APPEALS), THE CIT(APPEALS) HAS NO POWER TO DISMISS THE APPEAL OF THE ASSESSEE. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE CIT(APPEALS) IS EXPECTED TO CALL F OR RECORDS FROM THE ASSESSING OFFICER EVEN THOUGH THE ASSESSEE HAS NOT APPEARED BEFORE HIM AND DISPOSE THE APPEAL ON MERIT BY A SPEAKING O RDER. SINCE SUCH AN EXERCISE WAS NOT DONE BY THE CIT(APPEALS), THIS TRI BUNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RE-E XAMINED. ACCORDINGLY, THE ORDER OF THE CIT(APPEALS) IS SET A SIDE AND THE ENTIRE ISSUE RAISED BY THE ASSESSEE IS REMITTED BACK TO TH E FILE OF THE CIT(APPEALS). THE CIT(APPEALS) SHALL RE-EXAMINE TH E MATTER IN THE LIGHT OF THE MATERIAL AVAILABLE ON RECORD AND THEREAFTER DECIDE THE ISSUE IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPO RTUNITY TO THE ASSESSEE. 4 I.T.A. NO.1532/CHNY/19 5. IT IS MADE CLEAR THAT IF THE ASSESSEE HAS NOT AP PEARED BEFORE THE CIT(APPEALS) AFTER SERVICE OF NOTICE, IT IS OPEN TO THE CIT(APPEALS) TO DISPOSE THE APPEAL ON MERIT ON THE BASIS OF THE MAT ERIAL ALREADY AVAILABLE ON RECORD INCLUDING THE ASSESSMENT RECORDS. 6. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 20 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- (. !) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 20 TH NOVEMBER, 2019. KRI. - +056 76'0 /COPY TO: 1. )*/ APPELLANT 2. +,)*/ RESPONDENT 3. / 80 () /CIT(A)-7, CHENNAI 4. PRINCIPAL CIT-10, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.