SHRI M. HARISH KUMAR, CHENNAI V. ITO, NCW - 4 (4), CHENNAI

ITA 202/CHNY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8239 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 27-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: SHRREYANS MEHTA
• Keywords: Opportunity of being heard; Set aside; Capital Gains
• Section: 143(3); 133(6); 147; 148

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO.202/CHNY/2020 / ASSESSMENT YEAR:2011-12 SHRI M. HARISH KUMAR, NO. 45/1B, CLEMENS ROAD, VEPERY, CHENNAI 600 007. [PAN: AALPH1393Q] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 4(4), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI SHRREYANS MEHTA, ADVOCATE / RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT / DATE OF HEARING : 04.01.2021 /DATE OF PRONOUNCEMENT : 06.01.2021 / 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 23.12.2019 RELEVANT TO THE ASSESSMENT YEAR 2011-12. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS CHALLENGED CONFIRMATION OF VARIOUS ADDITIONS, HOWEVER, THE LD. COUNSEL FOR THE ASSESSEE HAS MAINLY CHALLENGED THE EXPARTE ORDER PASSED BY THE LD. CIT(A). 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2011-12 ADMITTING TOTAL INCOME OF .1,87,969/- EARNED ITA NO. 202/CHNY/2020 2 FROM HOUSE PROPERTY AND INCOME FROM OTHER SOURCES. AS PER THE INFORMATION RECEIVED FROM THE SRO, REDHILLS BY THE DEPARTMENT, THE ASSESSEE HAS JOINTLY SOLD PROPERTY ALONG WITH TWO OTHERS ON 21.01.2011 FOR A SALE CONSIDERATION OF .82,17,300/-, WHICH WAS NOT DISCLOSED BY THE ASSESSEE IN HIS RETURN. SINCE THE ASSESSEE HAS NOT ADMITTED ANY CAPITAL GAINS ARISING OUT OF SALE OF IMMOVABLE PROPERTY, THE ASSESSING OFFICER BELIEVED THAT THE INCOME CHARGEABLE TO TAX HAS ESCAPED ASSESSMENT WITHIN THE MEANING OF SECTION 147 OF THE INCOME TAX ACT, AND ACCORDINGLY NOTICE UNDER SECTION 148 OF THE ACT WAS SERVED ON THE ASSESSEE ON 18.04.2018. HOWEVER, IN RESPONSE TO THE NOTICE UNDER SECTION 148 OF THE ACT, THE ASSESSEE HAS NOT E-FILED THE RETURN OF INCOME. AFTER CONSIDERING THE SALE DEED COPY RECEIVED FROM THE SRO UNDER SECTION 133(6) OF THE ACT AS WELL AS WRITTEN SUBMISSIONS OF THE AR OF THE ASSESSEE, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) R.W.S. 147 OF THE ACT AND ASSESSED THE TOTAL INCOME OF THE ASSESSEE AT .43,54,599/- BY WORKING OUT THE LONG TERM CAPITAL GAINS TAX AT .41,08,650/-. ON APPEAL, THE LD. CIT(A) CONFIRMED THE ADDITION. 3. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES 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 WAS ITA NO. 202/CHNY/2020 3 GRANTED ADJOURNMENT ON 17.10.2019, 04.11.2019 & 19.11.2019 AND THERE IS NO DETAIL AS TO WHETHER THE CASE WAS POSTED FOR HEARING SUBSEQUENT TO THE ABOVE DATES AND BY PRESUMING THAT THE ASSESSEE INTEND TO DODGE THE PROCEEDINGS, THE LD. CIT(A) CONCLUDED THE APPELLATE ORDER ON 23.12.2019. THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE MAY BE GRANTED TO REPRESENT HIS CASE BEFORE THE LD. CIT(A). IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO AFFORD ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO REPRESENT HIS CASE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE DEPARTMENT, FAILING WHICH, THE APPELLATE ORDER ALREADY CONCLUDED SHALL STAND CONFIRMED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 06 TH JANUARY, 2021 AT CHENNAI. SD/ - SD/ - (S JAYARAMAN) ACCOUNTANT MEMBER (DUVVURUL RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 06.01.2021 VM/- /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.