S.uMASANKAR, Chennai V. DCIT Company Circle 1(1), Chennai

ITA 2096/CHNY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2520 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 06-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH: CHENNAI , BEFORE SH RI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO. 2096 /CHNY/ 20 1 8 / ASSESSMENT YEAR: 20 07 - 08 MR. S. UMASANKAR, NO.14/6, KARNAN STREET, KODAMBAKKAM, C HENNAI 600 024 [PAN: A AKPU 2266N ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, COM PANY CIRCLE I (1), CHENNAI 600 034 ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : M S . R. ANITHA, JCIT / DATE OF HEARING : 1 2 .03.2020 / DATE OF PRONOUNCEMENT : 1 2 .03 .20 20 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 4 , CHENNAI IN I.T.A NO. 08/2010 - 11/2007 - 08 /CIT(A) - 4 DATED 24.04.2018 FOR THE ASSESSMENT YEAR 20 07 - 08. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MS. R. ANITHA, JCIT REPRE SENTED ON BEHALF OF THE R EVENUE . ITA NO. 2096 / CHNY / 2018 : - 2 - : 3. IT WAS SUBMITTED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE THAT IN GROUND NO.1, THE ASSESSEE HAS CHALLENGED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR VIOLATION OF NATURAL JUSTICE. IT WAS A SUBMISSION THAT THE ASSESSEE HAD NOT PRODUCED THE EVIDENCES AS CALLED FOR. THE LEARNED DEPARTMENTAL REPRESENTATIVE DREW ATTENTION TO THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AT PARA - 13, WHEREIN DETAILS HAD BEEN CALLED FOR BUT THE SAME WAS NOT PRODUCED . IT WAS A SUBMISSION THAT IT IS ONLY IN THE ABSENCE OF THE EVIDENCES, THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) WAS COMPELLED TO CONFIRM THE ADDITION. 4 . I HAVE CONSIDERED THE SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 5 . A PERUSAL OF PARA - 12, 13 AND 14 OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) CLEARLY SHOWS THAT THE AU THORIZED REPRESENTATIVE HAS BEEN ASKED TO PRODUCE THE LEDGER ACCOUNTS OF THE ASSESSEE REFLECTING IN THE BOOKS OF ACCOUNTS OF THE COMPANY FOR THE SUBSEQUENT YEARS UNTIL THE LOAN WAS REFUNDED BY HIM TO THE COMPANY. HE WAS ALSO REQUIRED TO FILE THE INCOME TA X RETURNS [ITR] ALONG WITH THE FINANCIALS OF THE COMPANY FOR THE RELEVANT PERIOD AND FOR THE SUBSEQUENT YEARS. NONE OF THESE DETAILS HAVE BEEN FILED. ITA NO. 2096 / CHNY / 2018 : - 3 - : 6 . A PERUSAL OF PARA - 9 OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) SHOWS THAT SUB STANTIAL OPPORTUNITIES HAVE BEEN PROVIDED TO THE ASSESSEE. THERE HAS BEEN ABSOLUTE NON - COOPERATION. HOWEVER, CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ASSESSEE MUST BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE. CONSEQUENTLY, THE ISSUES IN THE FILE ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 2096 /CHNY/20 1 8 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 2 TH MARCH , 20 20 IN CHENNAI. SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / CHENNAI, / DATED: 1 2 TH MARCH , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF