Indowind Energy Ltd., CHENNAI V. ACIT (OSD), Corp Range-2, CHENNAI

ITA 185/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4129 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 20-10-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 25-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J PAVITRAN KUMAR
• Assessee Lawyers: S SRIDHAR
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 143(3); 115JB; 143(1)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A. NO. 185/CHNY/2019 / ASSESSMENT YEAR: 2013-14 M/S. INDOWIND ENERGY LIMITED, 114, KOTHARI BUILDING, 4 TH FLOOR, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI 600 034. [PAN:AAACI1806M] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD), CORPORATE RANGE 2, CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI J. PAVITRAN KUMAR, JCIT / DATE OF HEARING : 20.10.2020 /DATE OF PRONOUNCEMENT : 27.10.2020 / 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) 5, CHENNAI, DATED 31.12.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2013-14 ON 26.09.2013 DECLARING TOTAL INCOME OF .(-) 24,23,794/- UNDER NORMAL PROVISION AND .97,894/- UNDER SECTION 115JB OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. THE RETURN FILED BY THE ASSESSEE I.T.A. NO. 185/CHNY/19 2 WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. SUBSEQUENTLY, THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND AGAINST STATUTORY NOTICES, THE ASSESSEE FILED VARIOUS DETAILS. ON PERUSAL OF THE DETAILS FURNISHED BY THE ASSESSEE AND CONSIDERING VARIOUS SUBMISSIONS MADE DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT BY ASSESSING THE TOTAL INCOME OF THE ASSESSEE AT .NIL AFTER MAKING VARIOUS ADDITIONS. ON APPEAL, SINCE THE ASSESSEE COULD NOT RESPONDED/ REPRESENTED HIS CASE, THE LD. CIT(A) DISMISSED THE APPEAL. 3. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS ERRONEOUSLY DISMISSED THE APPEAL SUMMARILY WITHOUT GOING INTO THE MERITS OF THE CASE. THUS, THE LD. COUNSEL PRAYED THAT SUITABLE DIRECTIONS MAY KINDLY BE ISSUED TO THE LD. CIT(A) TO ADJUDICATE THE ISSUES ON MERITS BY GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, THE LD. DR DUTIFULLY SUPPORTED THE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT THE ASSESSEE HAS NOT MADE ANY EFFORTS EITHER TO PUT HIS APPEARANCE OR FILED WRITTEN SUBMISSIONS OR I.T.A. NO. 185/CHNY/19 3 PROPER EXPLANATION AGAINST THE OBJECTIONS OF THE ASSESSING OFFICER WITH EVIDENCES, IF ANY, TO REPRESENT ITS CASE BEFORE THE LD. CIT(A). BEFORE THE TRIBUNAL, THE ASSESSEE HAS CHALLENGED ONLY THE EXPARTE ORDER WITHOUT RAISING ANY GROUNDS ON MERITS. NO AUTHORITY CAN DECIDE AN APPEAL UPON THE GROUNDS OF APPEAL OF THE ASSESSEE WITHOUT ANY SUPPORTING EVIDENCE, ETC. IN VIEW OF THE ABOVE, THE ASSESSEE IS DIRECTED TO FURNISH ALL RELEVANT DOCUMENTS WITH COGENT EVIDENCE ALONG WITH SUITABLE EXPLANATION BEFORE THE LD. CIT(A) AND THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE ISSUES RAISED IN THE APPEAL OF THE ASSESSEE AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 27 TH OCTOBER, 2020 IN CHENNAI. SD/ - SD/ - (G. MANJUNATHA) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 27.10.2020 VM/- /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.