Akshaya Infrastructure Pvt Ltd, Pondicherry V. ITO, Ward-1, Pondicherry

ITA 203/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0366 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARV SREENIVASAN JCIT
• Assessee Lawyers: D ANAND
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.203/CHNY/2019 /ASSESSMENT YEAR: 2014-15 M/S.AKSHAYA INFRASTRUCTURE PVT. LTD., C/O. M/S.PASS ASSOCIATES, UNIT NO.208, 2 ND FLOOR, BETA WING, RAHEJA TOWERS, NO.113-134, ANNA SALAI, CHENNAI-600 002. VS. THE INCOME TAX OFFICER, WARD-1, PONDICHERRY. [PAN: AAHCA 6944 K] ( # /APPELLANT) ( $%# /RESPONDENT) # & / APPELLANT BY : MR. D.ANAND, ADV. $%# & /RESPONDENT BY : MR. AR.V.SREENIVASAN, JCIT & /DATE OF HEARING : 10.07.2019 & /DT. OF PRONOUNCEMENT : 06.09.2019 / O R D E R PER SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-PUDUCHERRY, IN ITA NO.206/C IT(A)-PDY/2016-17 DATED 28.09.2018 FOR THE AY 2014-15. 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 44 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY OF 36 DAYS, THE LD.COUNSEL HAS SUBMITTED THAT THE NO.OF DAYS WA S WRONGLY MENTIONED ITA NO.203/CHNY/2019 :- 2 -: IN THE AFFIDAVIT BY WRONGLY MENTIONING THE DATE OF FILING OF APPEAL AS ON 25.01.2019 INSTEAD OF 28.01.2019. THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL ON 28.01.2019 AS ENDORSED BY TH E REGISTRY IN THE APPEAL PAPERS AND PRAYED FOR CONDONING THE DELAY, T O WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY , THE DELAY IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS DISPOS ED OFF ON MERITS. 3. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE AO AND THE LD.CIT(A) HAVE NOT GIVEN ANY OPPORTUNITY TO THE ASSESSEE TO S UBSTANTIATE ITS CLAIM BEFORE THEM. THE BRIEF FACTS OF THE CASE OF THE AS SESSEE ARE THAT THE ASSESSEE COMPANY HAD FILED RETURN OF INCOME FOR THE AY 2014-15 ADMITTING A LOSS OF RS.7,14,34,997/-. THE ASSESSEE HAD NOT RESPONDED TO ANY OF THE ASSESSMENT PROCEEDINGS. HENCE, THE AO C OMPLETED THE ASSESSMENT U/S.144 ASSESSING THE TOTAL INCOME OF RS .1,49,08,936/-. 4. AGGRIEVED BY THIS, THE ASSESSEE PREFERRED AN APPEA L BEFORE THE LD.CIT(A). HEARING NOTICES WERE ISSUED TO THE ASSE SSEE. ONE MR.M.S.RAVICHANDRAN, APPEARED BEFORE THE LD.CIT(A) AND SOUGHT FOR ADJOURNMENT ON SEVERAL OCCASIONS. FINALLY, ON THE 3 RD OCCASION, HE DID NOT APPEAR BEFORE THE LD.CIT(A). AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD, THE LD.CIT(A) CONFIRMED THE ORDERS PASSED B Y THE AO U/S.144. 5. ON BEING AGGRIEVED, THE ASSESSEE PREFERRED AN APPE AL BEFORE THE TRIBUNAL. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTE D THAT DUE TO ITA NO.203/CHNY/2019 :- 3 -: UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE WAS NOT ABL E TO SUBSTANTIATE THE CASE OF THE ASSESSEE BEFORE THE LOWER AUTHORITIES A ND HE PLEADED FOR ONE MORE OPPORTUNITY. 6. PER CONTRA, THE LD.DR SUBMITTED THAT BOTH THE AUTH ORITIES HAVE GIVEN SUFFICIENT OPPORTUNITIES TO THE ASSESSEE BUT THERE WAS NO RESPONSE FROM THE ASSESSEE. HENCE, THE AUTHORITIES BELOW PASSED AN EX PARTE ORDER. THEREFORE, THE ORDERS PASSED BY THE LD.CIT(A) LIABL E TO BE CONFIRMED. 7. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES B ELOW. 8. ADMITTEDLY, THE AO HAD PASSED ASSESSMENT ORDER U/S .144 OF THE ACT AND THE LD.CIT(A) HAD ALSO PASSED AN EX-PARTE ORDER . THE CONTENTION OF THE ASSESSEES REPRESENTATIVE IS THAT DUE TO UNAVOI DABLE CIRCUMSTANCES, THE ASSESSEE/HIS REPRESENTATIVE FAILED TO APPEAR BE FORE THE AUTHORITIES BELOW. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE ASSESSEES CASE, WE ARE OF THE CONSIDERED OPINION THAT IT IS A FIT C ASE TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E BEFORE THE AO. CONSEQUENTLY, WE SET ASIDE THE ORDERS PASSED BY THE LD.CIT(A) AND REMIT THIS ISSUE BACK TO THE FILE OF THE AO FOR CONSIDERA TION AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE AO, IF THE ASSESSEE FAILS TO COOPERATE WITH THE AO, THE ORDER DATED 02.12.2016 PASSED BY THE AO HOLDS GOOD. ITA NO.203/CHNY/2019 :- 4 -: 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 06 TH DAY OF SEPTEMBER, 2019, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( - . . . / ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, 1 /DATED: 06 TH SEPTEMBER, 2019. TLN & $23 43 /COPY TO: 1. # /APPELLANT 4. 5 /CIT 2. $%# /RESPONDENT 5. 3 $ /DR 3. 5 ( ) /CIT(A) 6. /GF