M/s. Tamilnadu Fisheries Development Corporation Ltd., CHENNAI V. ACIT, CHENNAI

ITA 1957/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57948 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 07-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB ADD
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENN AI BEFORE SHRI N.S.SAINI ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. ITA NO.1955/MDS./2011 ASSESSMENT YEA R:2000-01 ITA NO.1956/MDS./2011 ASSESSMENT YEA R:2001-02 ITA NO.1957/MDS./2011 ASSESSMENT YEA R:2004-05 ITA NO.1958/MDS./2011 ASSESSMENT YEA R:2005-06 ITA NO.1959/MDS./2011 ASSESSMENT YEA R:2006-07 ITA NO.1960/MDS./2011 ASSESSMENT YEA R:2006-07 ITA NO.1961/MDS./2011 ASSESSMENT YEA R:2007-08 M/S.TAMILNADU FISHERIES DEVELOPMENT CORPORATION LTD., NO.485,MTB BUILDING, 6 TH FLOOR,ANNA SALAI,NANDANAM, CHENNAI 600 035. VS. THE ACIT, COMPANY CIRCLE III(1), CHENNAI. PAN AAACT 2395 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.SRIDHAR ADVOCATE DEPARTMENT BY : SHRI SHAJI P. JACOB ADD.C.I.T.,SR.DR DATE OF HEARING : 2 2.02.12 DATE OF PRONOUNCEMENT : 22 .02. 12 ITA. 1955 TO 1961/MDS/2011 2 O R D E R PER BENCH : THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX(A)-III, CH ENNAI IN APPEAL NOS.203 & 204/07-08/A.III DATED 27.10.2011, 458/06- 07/A.III DATED 28.10.2011, 254/07-08/A.III DATED 28 .10.2011, 616/08-09/A.III DATED 28.10.2011. FBTA NO.42/08-09/ A.III DATED 28.10.2011 & ITA NO.261/09-10/A.III DATED 28. 10.2011 FOR ASSESSMENT YEARS 2000-01, 2001-02, 2004-05, 200 5-06, 2006-07, 2006-07 & 2007-08. 2. SHRI S.SRIDHAR, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SHAJI P. JACOB, SENIOR DEPARTMENT AL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENU E. 3. IT WAS SUBMITTED BY THE LD. A.R. THAT DUE TO T HE CHANGE OF ADDRESS OF THE ASSESSEE, THE NOTICES ISSUED BY T HE LD.C.I.T.(A) HAD NOT BEEN SERVED ON THE ASSESSEE. IT WAS THE SUBMISSION THAT THE NEW ADDRESS OF THE ASSESSEE BEI NG NO. NO.485,MTB BUILDING, 6 TH FLOOR, ANNASALAI, NANDANAM, CHENNAI 600 035 HAD BEEN REPORTED TO THE ASSESSING OFFICER BUT BY OVERSIGHT, SAME WAS NOT REPORTED TO THE C.I. T.(A). IT ITA. 1955 TO 1961/MDS/2011 3 WAS THE SUBMISSION THAT AS THE NOTICE HAD NOT BEEN SERVED ON THE ASSESSEE, ASSESSEE COULD NOT REPRESENT ITS APPE ALS. IT WAS THE SUBMISSION THAT THE LD. C.I.T.(A) HAD DECID ED THE APPEALS OF THE ASSESSEE EX PARTE FOR THE ASSESSMENT YEARS 2000-01 & 2001-02 AND FOR THE OTHER ASSESSMENT YEAR S, DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE . IT WAS THE SUBMISSION THAT ASSESSEE MAY BE GRANTED ANOTHER OPP ORTUNITY TO REPRESENT THE APPEALS BEFORE THE COMMISSIONER OF INCOME TAX(A). IT WAS THE SUBMISSION THAT THE ASSESSEE UN DERTAKES TO FILE THE CORRECT ADDRESS OF THE ASSESSEE BEFORE THE C.I.T.(A). IN REPLY, LD. D.R. SUBMITTED THAT HE HAD NO OBJECTION , IF THE APPEALS WOULD BE RESTORED TO LD.C.I.T.(A) SUBJECT T O THE CONDITION THAT THE ASSESSEE TAKES UPON ITS RESPONSI BILITY OF FILING THE CORRECT ADDRESS BEFORE LD.C.I.T(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. PERUS AL OF THE ORDER OF C.I.T.(A) SHOWS THAT LD.C.I.T.(A) HAS ISSUED THE NOTICE FOR HEARING ON 14.10.2011 DIRECTING FOR APPE ARANCE ON 04.11.2011. HOWEVER, THE ORDER OF C.I.T.(A) IS DAT ED 27.10.2011. IT IS ALSO NOTICED THAT THE ADDRESS OF THE ASSESSEE HAS BEEN CHANGED FROM THAT WHICH IS FOUND IN THE OR DER OF THE C.I.T.(A) TO THE NEW ADDRESS WHICH HAS BEEN MENTIO NED BY ITA. 1955 TO 1961/MDS/2011 4 THE ASSESSEE AND WHICH IS IN THE FORM NO.36 AS FILE D BEFORE US. IN THE CIRCUMSTANCES AS ASSESSEE HAS ALSO UNDER TAKEN TO FILE THE CORRECT ADDRESS BEFORE THE C.I.T.(A), WE A RE OF THE VIEW THAT ASSESSEE MUST BE GRANTED AN OPPORTUNITY TO REP RESENT ITS APPEALS FILED BEFORE THE C.I.T.(A). IN THE CIRCUMS TANCES, THE APPEALS OF THE ASSESSEE ARE RESTORED TO THE FILE OF THE C.I.T.(A) FOR RE-ADJUDICATION. THE ASSESSEE SHALL FILE THE C ORRECT ADDRESS BEFORE THE C.I.T.(A) WITHIN 30 DAYS OF RECEIPT OF T HIS ORDER. LD. C.I.T.(A) MAY THEN ISSUE THE NOTICES TO THE ASSESSE E AND DISPOSE OF APPEALS AFTER GRANTING ADEQUATE OPPORTUN ITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. IN THE CIRCUMSTA NCES, APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PUR POSES. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 2012. SD/- SD/- ( N.S.SAINI ) (GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 22 ND FEBRUARY, 2012. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE ITA. 1955 TO 1961/MDS/2011 5