Manimekalai, CHENNAI V. ACIT Non Corporate Circle 9, CHENNAI

ITA 1833/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0154 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: T VASUDEVAN
• Keywords: Opportunity of being heard
• Section: 143(3); 143(1)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.1833/CHNY/2018 / ASSESSMENT YEAR :2014-15 SMT. MANIMEKALAI, NO. 43, S-3, AMAR SINDUR, PANTHEON ROAD, EGMORE, CHENNAI 600 008. [PAN:AGJPM2693M] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 9, CHENNAI 600 034. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI T. VASUDEVAN, ADVOCATE / RESPONDENT BY : SHRI GURU BASHYAM, JCIT / DATE OF HEARING : 24.06.2019 /DATE OF PRONOUNCEMENT : 26.06.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 10, CHENNAI DATED 27.03.2018 RELEVANT TO THE ASSESSMENT YEAR 2014-15. BESIDES RAISING VARIOUS GROUNDS IN THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER WITHOUT ADJUDICATING THE ISSUES ON MERITS. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2014-15 ON 15.09.2014 ADMITTING TOTAL INCOME OF .43,00,940/-. THE RETURN WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME I.T.A. NO.1833/CHNY/18 2 TAX ACT, 1961 [ACT IN SHORT]. SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY. AGAINST SERVICE OF STATUTORY NOTICES, THE ASSESSEE FILED THE DETAILS CALLED FOR. AFTER VERIFICATION OF DETAILS FILED BY THE ASSESSEE AND CONSIDERING THE SUBMISSIONS, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT AND DETERMINED THE INCOME OF THE ASSESSEE AT .69,25,940/- BY DISALLOWING THE CLAIM OF DEDUCTION UNDER SECTION 35(1)(II) OF THE ACT. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE LD. CIT(A). DESPITE SERVICE OF NOTICES, NONE APPEARED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, THE LD. CIT(A) CONFIRMED THE ASSESSMENT ORDER. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST THE DISALLOWANCE OF DEDUCTION CLAIMED UNDER SECTION 35(1)(II) OF THE ACT, THE ASSESSEE HAS PREFERRED FURTHER APPEAL BEFORE THE APPELLATE AUTHORITY. DESPITE VARIOUS OPPORTUNITIES GIVEN, IT APPEARS THAT THE ASSESSEE HAS NEITHER PUT APPEARANCE NOR FILED ANY WRITTEN SUBMISSION IN PRESENTING HER CASE. WE ALSO FIND THAT THE LD. CIT(A) HAS SIMPLY CONFIRMED THE ASSESSMENT ORDER WITHOUT GIVING ANY FINDINGS ON MERITS. UNDER THESE CIRCUMSTANCES, WE DIRECT THE LD. CIT(A) TO ADJUDICATE THE ISSUE ON MERITS IN ACCORDANCE WITH LAW BY GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PRESENT HER I.T.A. NO.1833/CHNY/18 3 CASE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE DEPARTMENT BY PRESENT HER CASE IN CONCLUDING THE APPEAL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 26 TH JUNE, 2019 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 26.06.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.