UJWAL NAHAR, CHENNAI V. ITO NON CORPORATE WARD XII(3), CHENNAI

ITA 2066/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7224 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 11-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J PAVITHRAN KUMAR
• Assessee Lawyers: D ANAND
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO S . 2066 & 2067 /CHNY/ 201 9 / ASSESSMENT YEAR S : 20 08 - 09 & 20 09 - 10 MRS. UJWAL NAHAR, C/O M/S. PASS ASSOCIATES, UNIT N O.208, 2 ND FLOOR, BETA WING, RAHEJA TOWERS, NO.113 - 134, ANNA SALAI, CHENN AI 600 002 . [PAN: A ADPN 2905N ] VS. INCOME TAX OFFICER, NON - CORPORATE WARD XII(3) CHENNAI 600 006. ( /APPELLANT) ( /RESPONDENT) ./ ITA NOS.2068 & 2069/CHNY/2019 / ASSESSMENT YEAR S : 2008 - 09 & 2009 - 10 MR. SURENDRA KUMAR NAHAR, C/O M/S. PASS ASSOCIATES, UNIT NO.208, 2 ND FLOOR, BETA WING, RAHEJA TOWERS, NO.113 - 134, ANNA SALAI, CHENNAI 600 002. [PAN: AASPS 6167Q] VS. INCOME TAX OF FICER, BUSINESS WARD XII(3) CHENNAI 600 006. ( /APPELLANT) ( /RESPONDENT) ./ ITA NO.2070/CHNY/2019 / ASSESSMENT YEAR: 2009 - 10 MR. RAHUL NAHAR, C/O M/S. PASS ASSOCIATES, UNIT NO.208, 2 ND FLOOR, BETA WING, RAHEJA TOWERS, NO.113 - 134, ANNA SALAI, CHENNAI 600 002. [PAN: A DJPN 4125F ] VS. INCOME TAX OFFICER, NON - CORPORATE WARD 6 ( 1 ) CHENNAI 600 0 34 . ( /APPELLANT) ( /RESPONDENT) ITA NO S. 2066&2067 /CHNY/ 2019, I.T.A. NOS. 2068&2069 /CHNY/2 019 & I.T.A.NO. 2070 /CHNY/ 2019 : - 2 - : / APPELLANT BY : MR. D. ANAND, ADVOCA TE /RESPONDENT BY : MR. J. PAVITHRAN KUMAR , JCIT / DATE OF HEARING : 29.01.2020 / DATE OF PRONOUNCEMENT : 29.01.2020 / O R D E R PER BENCH : ITA NOS.2066 & 2067/CHNY/2019 ARE APPEALS FILED B Y AN ASSESSEE AGAINST THE ORDER S OF THE LEARNED COMMIS SIONER OF INCOME TAX (APPEALS) - 5 , CHENNAI I N ITA NO. 258/CIT(A) - 5/2013 - 14 AND I.T.A. NO.279/CIT(A) - 5/2013 - 14, BOTH DATED 30.04.2019 FOR THE ASSESSMENT YEAR 20 08 - 09 & 2009 - 10 RESPECTIVELY . ITA NOS.2068 & 2069/CHNY/2019 ARE APPEALS FILED BY AN ASSESSEE AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (CHENNAI) - 5 IN I.T.A. NO. 259/CIT(A) - 5/2013 - 14 & I.T.A. NO.280/CIT(A) - 5/2013 - 14, BOTH DATED 30.04.2019 FOR THE ASSESSMENT YEARS 2008 - 09 & 2009 - 10 RE SPECTIVELY . ITA NO.2070/CHNY/2019 IS AN APPEAL FILED BY AN ASSESSEE AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (CHENNAI) - 5 IN I.T.A. NO.411/CIT(A) - 5/2013 - 14 DATED 30.04.2019 FOR THE ASSESSMENT YEAR 2009 - 10. ITA NO S. 2066&2067 /CHNY/ 2019, I.T.A. NOS. 2068&2069 /CHNY/2 019 & I.T.A.NO. 2070 /CHNY/ 2019 : - 3 - : THE ISSUES INVOLVED IN ALL TH ESE APPEALS ARE COMMON, HEARD TOGETHER AND CONSEQUENTLY ALL THESE APPEALS ARE BEING DISPOSED OFF BY THIS COMMON ORDER FOR THE SAKE OF BREVITY . 2. MR. D. ANAND , ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR. J. PAVITHRAN KUMAR, JCIT REPRE SENTED O N BEHALF OF THE R EVENUE . 3 . IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT IN ALL THESE APPEALS, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAD DISMISSED THE APPEALS AS EX - PARTE. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESENTA TIVE THAT THOUGH OPPORTUNITIES HAVE BEEN GRANTED, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAD SOUGHT ADJOURNMENT. IT WAS A SUBMISSION THAT THE LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAD EXPIRED FOUR MONTHS AGO. IT WAS A SUBMISSION THAT T HE ASSESSEES MAY BE GRANTED ANOTHER OPPORTUNITY OF BEING HEARD. 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY SUPPORTED THE ORDER OF THE LEARNED ASSESSING OFFICER AND THE LEARNED CIT(A). 5 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 6. A PERUSAL OF THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) SHOWS THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSE SSEE HAD ITA NO S. 2066&2067 /CHNY/ 2019, I.T.A. NOS. 2068&2069 /CHNY/2 019 & I.T.A.NO. 2070 /CHNY/ 2019 : - 4 - : SOUGHT FOR ADJOURNMENT AND THE SAME HAS BEEN REJECTED ON THE GROUND THAT VALID GROUND FOR ADJOURNMENT HAD NOT BEEN SUBMITTED. IT IS ALSO AN ADMITTED FACT THAT THE LEARNED AUTHORIZED REPRESENTATIVE WHO WAS REPRESENTING IN ALL THESE CASES AS EXPIRE D AROUND FOUR MONTHS AGO. IN THE CIRCUMSTANCES, CONSIDERING THE SUBMISSION OF THE NEW AUTHORIZED REPRESENTATIVE AND IN THE INTEREST OF NATURAL JUSTICE, THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IN ALL THESE APPEALS ARE SET ASIDE AND T HE ISSUES IN THESE APPEALS ARE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION ON MERITS AFTER GRANTING THE ASSESSEES ADEQUATE OPPORTUNITY OF BEING HEARD . 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE S IN ITA N OS. 2066&2067/CHNY/2019 AND I.T.A. NOS.2068&2069/CHNY/2019 AND I.T.A.NO.2070/CHNY/2019 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY , 20 20 IN CHENNAI. SD/ - ( ) (INTURI RAMA RAO) / ACCOUNTANT MEMBER / CHENNAI, / DATED: 29 TH JANUARY , 2 020 IA, SR. PS SD/ - ( ) (GEORGE MAT HAN) /JUDICIAL MEMBER / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF