K.VIKRAMAN, DHARMAPURI V. ITO WARD 1, DHARMAPURI

ITA 1563/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0472 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G BASKAR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , .. , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER ./ ITA NO.1563/CHNY/2019 /ASSESSMENT YEAR: 2010-11 SHRI K. VIKRAMAN, PARTNER IN M/S.SRI VINAYAGA AQUA MINERALS, 10, KHAN SAHIB LANE, KUPPA GOUNDER STREET, DHARMAPURI-636 701. VS. THE INCOME TAX OFFICER, WARD-1, SHOBA COMPLEX, ANNASAGARAM MAIN ROAD, DHARMAPURI-636 704. [PAN: ABQPV 2606 J ] ( # /APPELLANT) ( $%# /RESPONDENT) # & / APPELLANT BY : MR. G.BASKAR, ADV. $%# & /RESPONDENT BY : MR. R.HELEN RUBY JESINDHA, JCIT & /DATE OF HEARING : 04.09.2019 & /DATE OF PRONOUNCEMENT : 13.09.2019 / O R D E R PER DUVVURU R.L.REDDY, JUDICIAL MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-SALEM, IN APPEAL NO.109/201 7-18 DATED 20.03.2019 FOR THE AY 2010-11. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A PARTNER IN M/S.SRI VINAYAGA AQUA MINERALS, A FIRM RUNNING WATER PURIFI ER PLANT AND BOTTLING PLANT FILED HIS RETURN OF INCOME FOR THE AY 2010-11 ON 21.06.2011, ITA NO.1563/CHNY/2019 :- 2 -: ADMITTING A TOTAL INCOME OF RS.3,02,800/-. THE AO FOUND THAT THE ASSESSEE HAD MADE HIGH VALUE BANK TRANSACTIONS TO T HE TUNE OF RS.13,46,300/- DURING THE FINANCIAL YEAR 2009-10, T HROUGH HIS SAVINGS BANK A/C IN ICICI BANK. THESE TRANSACTIONS WERE NO T REFLECTED IN THE RETURN OF INCOME FILED BY THE ASSESSEE FOR THE AY 2 010-11 AND NOTICE WAS ISSUED U/S.148 AND THE SAME WAS SERVED ON THE ASSES SEE ON 30.03.2017. AFTER CONSIDERING THE SUBMISSIONS MADE BY THE ASSES SEE, THE AO CONCLUDED THE ASSESSMENT AND MADE AN ADDITION OF RS .13,46,300/- AND ASSESSED AT RS.16,49,100/-. 3. ON BEING AGGRIEVED, THE ASSESSEE PREFERRED AN APPE AL BEFORE THE LD.CIT(A). THE LD.CIT(A) HAS ISSUED HEARING NOTICE TO THE ASSESSEE BUT THE ASSESSEE FAILED TO APPEAR BEFORE THE LD.CIT(A). THEREFORE, THE LD.CIT(A) PASSED AN EX-PARTE ORDER CONFIRMING THE O RDERS PASSED BY THE AO. 4. ON BEING AGGRIEVED, THE ASSESSEE PREFERRED AN APPE AL BEFORE THE TRIBUNAL. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE WAS NOT ABL E TO SUBSTANTIATE THE CASE OF THE ASSESSEE BEFORE THE LOWER AUTHORITIES A ND HE PLEADED FOR ONE MORE OPPORTUNITY. 5. PER CONTRA, THE LD.DR SUBMITTED THAT BOTH THE AUTH ORITIES HAVE GIVEN SUFFICIENT OPPORTUNITIES TO THE ASSESSEE BUT THERE WAS NO RESPONSE FROM THE ASSESSEE. HENCE, THE AUTHORITIES BELOW PASSED AN EX-PARTE ORDER. THEREFORE, THE ORDERS PASSED BY THE LD.CIT(A) LIABL E TO BE CONFIRMED. ITA NO.1563/CHNY/2019 :- 3 -: 6. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES B ELOW. 7. ADMITTEDLY, THE AO HAD PASSED ASSESSMENT ORDER U/S .144 OF THE ACT AND THE LD.CIT(A) HAD ALSO PASSED AN EX-PARTE ORDER . THE CONTENTION OF THE ASSESSEES REPRESENTATIVE IS THAT DUE TO UNAVOI DABLE CIRCUMSTANCES, THE ASSESSEE/HIS REPRESENTATIVE FAILED TO APPEAR BE FORE THE AUTHORITIES BELOW. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE ASSESSEES CASE, WE ARE OF THE CONSIDERED OPINION THAT IT IS A FIT C ASE TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E BEFORE THE AO. CONSEQUENTLY, WE SET ASIDE THE ORDERS PASSED BY THE LD.CIT(A) AND REMIT THIS ISSUE BACK TO THE FILE OF THE AO FOR CONSIDERA TION AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE AO, IF THE ASSESSEE FAILS TO COOPERATE WITH THE AO, THE ORDER DATED 29.12.2017 PASSED BY THE AO HOLDS GOOD. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 13 TH DAY OF SEPTEMBER, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) / /ACCOUNTANT MEMBER ( 0 1 . . 4 ) ( DUVVURU R.L.REDDY ) / /JUDICIAL MEMBER ITA NO.1563/CHNY/2019 :- 4 -: /CHENNAI, 6 /DATED: 13 TH SEPTEMBER, 2019. TLN & $78 98 /COPY TO: 1. # /APPELLANT 4. : /CIT 2. $%# /RESPONDENT 5. 8 $ /DR 3. : ( ) /CIT(A) 6. /GF