AMUDHA THRUMANA MANDAPAM P LTD, CHENNAI V. DCIT CORPORATE CIRCLE-1(1), CHENNAI

ITA 1619/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6355 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ,चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी महावीर िसंह, माननीय उपा , एवं ी मनोज कु मार अ वाल, माननीय लेखा सद के सम BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.1619/Chny/2019 िनधा रणवष /Assessment Year: 2013-14 M/s.Amudha Thirumana – Mandapam Pvt. Ltd., No.10, Appar Street, Besant Nagar, Kalakshetra Colony, Chennai-600 090. v. The Dy. Commissioner- of Income Tax, Corporate Cirlce-1(1), Chennai. [PAN:AABCL 1797 M] (अपीलाथ /Appellant) ( थ /Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे /Respondent by : Mr.G.Johnson, Addl.CIT सुनवाईकीतारीख/Date of Hearing : 22.03.2022 घोषणाकीतारीख/Dt. of Pronouncement : 22.03.2022 आदेश / O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-4, Chennai, in ITA No.460/16- 17/CIT(A)-4/AY: 2013-14 dated 25.03.2019. The assessment was framed by the Dy. Commissioner of Income Tax, Corporate Cirlce-1(1), Chennai, for the AY 2013-14vide his order dated 31.03.2016, u/s.143(3) of the Income Tax Act, 1961 (hereinafter “the Act”). 2. At the outset, it is noticed that the appellate order of the Ld.CIT(A) is exparte and sought to be decided for default on the part of the assessee ITA No.1619/Chny/2019 :- 2 -: as not to represent. The Ld.CIT(A) has not spoken a word about merits of the case. He has simply dismissed exparte. When these facts confronted to the ld.Sr.DR, he could not controvert to the above facet situation. We have gone through the provisions of Sec.250 and noted that the Income Tax Act authorizes the Ld.CIT(A) to dismiss the appeal for default expressly or by inevitable implication, but the Ld.CIT(A) has to decide the appeal on merits and not to dismiss it for default. Accordingly, we are of the view that the Ld.CIT(A) has no jurisdiction to dismiss the appeal for default and is bound to decide the appeal on merits even in the absence of the assessee. But in the present case, the Ld.CIT(A) has not decided the appeal on merits. It is also an admitted fact that the appeal before the Ld.CIT(A) is statutory appeal and it is the right of the assessee to file the appeal and the Ld.CIT(A) is duty bound to decide the appeal on merits. As the Ld.CIT(A) has not done his duty as per the Act, we set aside the order of the Ld.CIT(A) and remit the matter back to the file of the Ld.CIT(A) for fresh adjudication. Needless to say that the Ld.CIT(A) has to adhere the principles of natural justice. 3. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 22 nd day of March, 2022, in Chennai. Sd/- Sd/- (मनोज कु मार अ वाल) (MANOJ KUMAR AGGARWAL) लेखा सद /ACCOUNTANT MEMBER (महावीर िसंह) (MAHAVIR SINGH) उपा /VICE PRESIDENT ITA No.1619/Chny/2019 :- 3 -: चे ई/Chennai, िदनांक/Dated: 22 nd March, 2022. TLN आदेशकी ितिलिपअ'ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकरआयु(/CIT 2. थ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकरआयु( (अपील)/CIT(A) 6. गाड फाईल/GF