SHRI B. RAVISHANKAR, CHENNAI V. ITO, NCW -10 (5), CHENNAI

ITA 1743/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6845 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 03-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G. CHANDRABABU
• Keywords: Principle of natural justice; Set aside
• Section: 48; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ./ I . T . A NO. 1743/CHNY/2019 ASSESSMENT YEAR: 20 1 5 - 20 1 6 SHRI . B. RAVISHANKER, NO.47 - C, 2 ND CROSS, MANAVALAR STREET, VETRI NAGAR, CHENNAI 600 0 82 . [PAN: A BHPR 6510Q ] VS. THE INCOME TAX OFFICER, NON - CORPORATE WARD 10(5), INCO ME TAX DEPARTMENT , WANAPARTHY BLOCK, 121, M.G. ROAD, CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. M. KARUNAKARAN , ADVOCATE /RESPONDENT BY : M R . G. CHANDRABABU, ADDL. CIT / DATE OF HEARING : 2 5 .02 .2021 / DATE OF PRONOUNCEMENT : 02. 0 3 .2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME T AX (APPEALS) - 12 , CHENNAI IN I.T.A. NO. 76/CIT(A) - 12/2017 - 18 ; DATED 3 1 . 01 .201 9 RELE VANT TO THE ASSESSMENT YEAR 20 1 5 - 20 1 6 . I . T . A NO . 1743/CHNY/2019 : - 2 - : 2. T HERE IS A DELAY OF 48 DAYS IN FILING THE APPEAL AND THE ASSESSEE HAS FILED AN AFFIDAVIT. WE HAVE GONE THROUGH THE AFFIDAVIT AN D AS THERE IS SUFFICIENT CAUSE TO CONDONE THE DELAY , A CCORDINGLY, THE DELAY IS CONDONED. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS DISMISSED THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS NOT FILED THE BOOKS OF ACCOUNTS AND THE CORRESPONDING EXPENSES INCURRED TOWARDS THE CUSTOMS AND C&F CHARGES AND SUBMITTED THAT THE ASSESSEE BEING AN UNEDUCATED PERSON, HENCE MAY BE GIVEN ONE MORE OPPORTUNITY T O SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE RELIED UPON THE ORDER OF THE AUTHORITIES BELOW: 5. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6. IN THE ASSESSMENT ORDER, THE ASSESSING OFFICER HAS NOTED THAT THE DETAILS IN RESPECT OF THE IMPORT OF GOODS ARE NOT RECORDED IN THE BOOKS OF ACCOUNTS AND CORRESPONDING EXPENDITURE TOWARDS CUSTOMS AND C&F CHARGES WERE ALSO NOT EXPLAI NED. THEREFORE, THE ASSESSING OFFICER HAD MADE THE ADDITION U/S.69 OF THE INCOME TAX ACT. 1961. EVEN BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ALSO NO DETAILS WERE FILED. HOWEVER, THE LEARNED COUNSEL FOR THE ASSESSEE GAVE I . T . A NO . 1743/CHNY/2019 : - 3 - : AN UNDERTAKING BEFORE THE BENCH THAT HE IS READY TO FURNISH ALL THE DETAILS BEFORE THE ASSESSING OFFICER AND THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. 7. WE, T HUS KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE AND ALSO TO DECIDE THE ISSUE ACCORDING TO THE MERITS OF THE CASE, WE SET ASIDE THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND REMIT THE ISSUE BACK TO THE ASSESSING OFFICER TO DECIDE THE ISSUE DE NOV O AND IN ACCORDANCE WITH LAW AND AFTER CONSIDERING THE DETAILS AS MAY BE FILED BY THE ASSESSEE. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A NO.1743/CHNY/2019 IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 2 ND MARCH , 2021 IN CHENNAI. SD / - ( ) ( G. MANJUNATHA) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 2 ND MARCH , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF