HUBERT JOSEPH JUDE ARULDOSS, CHENNAI V. ACIT NON CORPORATE CIRCLE 1, CHENNAI

ITA 1544/CHNY/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4230 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1544/CHNY/2018 / ASSESSMENT YEAR :2012-13 SHRI HUBERT JOSEPH JUDE ARULDOSS , NEW NO.128, OLD NO.43,APPU ST., SANTHOME,CHENNAI 600 028. VS. THE ACIT, NON CORPORATE CIRCLE-1, CHENNAI. [PAN ABIPJ 8053 F ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.K.MEENAKSHI SUNDARAM,ITP $% ! ' # /RESPONDENT BY : MR.CLEMENT RAMESH KUMAR, ADDITIONAL CIT,D.R & ' ' () / DATE OF HEARING : 08 - 1 0 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 09 - 1 0 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, CHENNA I IN ITA NO.17/2015-16/A.Y 2012-13/CIT(A)-2, DATED 10.03. 2018 FOR THE ASSESSMENT YEAR 2012-13. ITA NO.1544/CHNY/2018 :- 2 -: 2. MR.MEENAKSHI SUNDARAM REPRESENTED ON BE HALF OF THE ASSESSEE AND MR.CLEMENT RAMESH KUMAR REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, THE LD.A.R FILED A WRIT TEN SUBMISSIONS DATED 08.10.2018 AS FOLLOWS:- I.T.A. NOS. 1544/CHENNAI/2018 ASSESSMENT YEAR 2012-2013 SUBMISSIONS ON BEHALF OF THE APPELLANT. THE ASSESSEE RECEIVED ONLY ONE HEARING NOTICE. ASSE SSEES REPRESENTATIVE SRI. FERNANDO APPEARED FOR THE SAME AND TOOK AN ADJOURNM ENT. THEREAFTER THE ASSESSEE DID NOT RECEIVE ANY HEARING NOTICE FROM TH E COMMISSIONER (APPEALS). THE COMMISSIONER (APPEALS) STATES THAT H E HAD GIVEN TOO MANY OPPORTUNITIES. THE ORDER DOES NOT SAY ON WHAT DATES THE CASE WAS POSTED FOR HEARING MORE THAN ONCE AND HOW THE ASSESSEE DID NOT RESPOND ON ALL THE DATES. IN THE ORDER OF THE COMMISSIONER (APPEALS) AGAINST THE COLUMN DATE OF HEARING IT HAS BEEN STATED THAT HEARINGS WERE FIXED AS PER ORDER SHEET. THE ORDER SHEET IS A DEPARTMENTAL RECORD AND THE ASSESS EE HAS NO ACCESS TO THE SAME. SINCE THE COMMISSIONER (APPEALS) HAS NOT GIVE N DETAILS OF THE DATES OF HEARINGS, DATES OF SERVICE OF THE SAID HEARING N OTICES ETC IT IS NOT POSSIBLE TO EXPLAIN UNDER WHAT CIRCUMSTANCES THERE HAD BEEN NO RESPONSE TO THE HEARING NOTICES. THERE IS NO TRANSPARENCY IN THE CO MMISSIONERS ORDER REGARDING THE FAILURE OF THE ASSESSEE TO RESPOND TO THE HEARING NOTICES. IT IS THEREFORE SUBMITTED THAT THE MATTER MAY BE RE STORED TO THE COMMISSIONER (APPEALS) FOR ONE MORE OPPORTUNITY TO EXPLAIN THE VARIOUS ASPECT OF THE ADDITIONS. THE UNDERSIGNED UNDERTAKES TO APPEAR BEFORE THE COMMISSIONER (APPEAL AND CO-OPERATE WITH THE DEPART MENT. (K. MEENAKSHISUNDARAM) INCOME TAX PRACTITIONER. IT WAS SUBMITTED BY LD.A.R THAT THE ASSESSEE MAY BE GRANTED AN ANOTHER OPPORTUNITY TO REPRESENT HIS APPEAL BEFORE THE LD.CIT(A). ITA NO.1544/CHNY/2018 :- 3 -: 4. IN REPLY, THE LD.D.R VEHEMENTLY SUPPORTED THE O RDER OF THE CIT(APPEALS). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE ORDER OF THE CIT(APPEALS) SHOWS THAT THE APPEAL HA S BEEN DISPOSED OF BY THE LD.CIT(A) AS EX PARTE . CONSIDERING THE WRITTEN SUBMISSIONS FILED BY LD.A.R AND IN THE INTEREST OF NATURAL JUST ICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A) FOR RE -ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED ON 09 TH OCTOBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! ' / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) # ' / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 09 TH OCTOBER, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF