CHENNAI CITY CENTRE HOLDINGS PVT. LTD., CHENNAI V. DCIT CORPORATE CIRCLE 1(2), CHENNAI

ITA 1579/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0758 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S SRINIRANJANI
• Keywords: Principle of natural justice
• Section: 13; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ ITA NO S . 1578 & 1579 /CHNY/ 20 19 / ASSESSMENT YEAR S : 20 13 - 14 & 2014 - 15 M/S. CHENNAI CITY CENTRE HOLDINGS PRIVATE LIMITED, NO.10 & 1 1, DR. RADHAKRISHNAN SALAI, MYLAPORE, CHENNAI 600 004. [PAN: AAACG 3869Q ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE - 1 (2), R.NO.613, WANAPATHY BLOCK, AAYAKAR BHAVAN, 121, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034 ( /APP ELLANT) ( /RESPONDENT) / APPELLANT BY : M S . S SRINIRANJANI , ADVOCATE /RESPONDENT BY : M R. ABANI KANTA NAYAK, CIT / DATE OF HEARING : 08.06 .2020 / DATE OF PRONOUNCEMENT : 08.06 .20 20 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : TH ESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE LEARNED COMMIS SIONER OF INCOME TAX (APPEALS) - 4 , CHENNAI I N APPEAL NO. 482 & 481/2016 - 17/AY 2013 - 14 & 20 14 - 15/CIT(A) - 4 DATED 25.04.2019 F OR THE ASSESSMENT YEAR S 20 13 - 14 & 2014 - 15. ITA NO S . 1578 & 157 9 / CHNY / 20 19 : - 2 - : 2. M S . S SRINIRANJANI, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND M R. ABANI KANTA NAYAK, CIT REPRE SENTED ON BEHALF OF THE R EVENUE . 3. IN THE ASSESSEES GROUNDS, THE ASSESS EE HA D SUBMITTED THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN DISPOSING THE APPEAL OF THE ASSESSEE EX - PARTE AND ALSO IN RESPECT OF VIOLATING THE PRINCIPLES OF NATURAL JUSTICE. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT THE ASSESSEE HAD FILED WRITTEN SUBMISSIONS ON 13.12.2017, WHEREIN THE DETAILS OF THE ASSESSEES ARGUMENTS AGAINST THE ADDITIONS HAD BEEN MADE. IT WAS A SUBMISSION THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WITHOUT CONSIDERING THE SAID WRI TTEN SUBMISSION DISMISSED THE APPEALS OF THE ASSESSEE EX - PARTE. IT WAS A FURTHER SUBMISSION THAT THE ISSUES IN THIS APPEAL MAY BE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQ UATE OPPORTUNITY TO SUBSTANTIATE ITS CASE AND AFTER CONSIDERING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE ON 13.12.2017. 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY SUPPORTED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS). IT WAS A SUBMISSION THAT NO EVIDENCE WHATSOEVER THAT THE WRITTEN SUBMISSIONS HAVE BEEN FILED, HAVE BEEN PRODUCED. IT WAS HOWEVER A ITA NO S . 1578 & 157 9 / CHNY / 20 19 : - 3 - : SUBMISSION THAT IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIAT E ITS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 5 . WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO - CONFERENCING AND CONSIDERED THE SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD . 6. A PERUSAL OF THE PAPER - BOOK SHOWS THAT IT CONT AINS A WRITTEN SUBMISSION DATED 13.12.2017 ADDRESSED TO THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 1, CHENNAI. ADMITTEDLY, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHO HAS PASSED THE ORDER WAS THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, CH ENNAI. THIS COULD HAVE LED TO THE ERROR IN THE WRITTEN SUBMISSION NOT GOING TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). THIS BEING SO, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GRANTED ANOTH ER OPPORTUNITY TO SUBSTANTIATE ITS APPEAL BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND WE DO SO. IN THE CIRCUMSTANCES, THE ISSUES IN THE APPEAL OF THE ASSE SSEE STANDS RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE. ITA NO S . 1578 & 157 9 / CHNY / 20 19 : - 4 - : 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE IN ITA NOS.1578 & 1579/CHNY/ 2019 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE , 20 20 IN CHENNAI. SD/ - ( ) (RAMIT KOCHAR) / ACCOUNTANT MEMBER / CHENNAI, / DATED: 8 TH JUNE , 2 020 IA, SR. PS SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF