M/s. Tamilnadu State Marketing Corporation Ltd., CHENNAI V. ACIT, CHENNAI

ITA 2122/CHNY/2012

• Counselvise Citation: 212221714 RSA 2012
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 26-08-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 26-11-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI IRS
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NOS.2122 & 2123(MDS)/2012 ASSESSMENT YEARS : 2000-01 & 2001-02 M/S.TAMILNADU STATE MARKETING CORPORATION LTD., (AMALGAMATED COMPANY OF TN SPIRIT CORPORATION), 4 TH FLOOR, CMDA TOWER II, EGMORE, CHENNAI-600 008. PAN AAACT2964P. VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE III(1), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SAROJ KUMAR P ARIDA, ADVOCATE RESPONDENT BY : SHRI T.N.BETGERI , IRS , JCIT DATE OF HEARING : 26 TH AUGUST, 2013 DATE OF PRONOUNCEMENT : 26 TH AUGUST, 2013 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THESE TWO APPEALS ARE FILED BY THE ASSESSEE. THE - - ITA 2122 & 2123 OF 2012 2 RELEVANT ASSESSMENT YEARS ARE 2000-2001 AND 2001-20 02. THE APPEALS ARE DIRECTED AGAINST THE ORDERS OF THE COMM ISSIONER OF INCOME-TAX(APPEALS)-III AT CHENNAI, DATED 22-8-2012 AND ARISE OUT OF THE ASSESSMENTS COMPLETED UNDER SECTION 143( 3), READ WITH SECTION 147 OF THE INCOME-TAX ACT, 1961. 2. THE COMMISSIONER OF INCOME-TAX(APPEALS) HAS DISMISSED BOTH THE APPEALS THROUGH HIS EX-PARTE ORD ERS. THE COMMISSIONER OF INCOME-TAX(APPEALS) HAS STATED THAT THE CASES WERE POSTED FOR HEARING ON A NUMBER OF TIMES, BUT N O APPEARANCE WAS MADE BY THE ASSESSEE OR ITS AUTHORIZ ED REPRESENTATIVE. IT IS IN THESE CIRCUMSTANCES, IT I S STATED BY THE COMMISSIONER OF INCOME-TAX(APPEALS) THAT THE APPEAL S ARE DISPOSED OF EX-PARTE. 3. IT IS TRUE THAT AS THE ASSESSEE DID NOT APPEAR B EFORE THE COMMISSIONER OF INCOME-TAX(APPEALS) INSPITE OF OPPO RTUNITIES AFFORDED TO IT, THE COMMISSIONER OF INCOME-TAX(APPE ALS) WAS CONSTRAINED TO DISPOSE OF THE MATTERS ON THE BASIS OF THE MATERIALS AVAILABLE BEFORE HIM. WHEN WE GO THROUGH THE - - ITA 2122 & 2123 OF 2012 3 GROUNDS OF APPEAL RAISED BY THE ASSESSEE IN ITS APP EALS, WE FIND THAT IT IS POSSIBLE FOR THE ASSESSEE TO PRODUCE THE RELEVANT MATERIALS AND DETAILS BEFORE THE COMMISSIONER OF IN COME- TAX(APPEALS) SO THAT THE COMMISSIONER OF INCOME-TAX (APPEALS) COULD TAKE A MORE JUDICIOUS VIEW ON THE MATTERS AGI TATED BEFORE HIM. 4. IN THESE CIRCUMSTANCES WE FIND THAT IT IS NECES SARY IN THE INTERESTS OF JUSTICE TO GIVE ONE MORE OPPORT UNITY TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE COMMISSIONE R OF INCOME-TAX(APPEALS). ACCORDINGLY, THE IMPUGNED ORD ERS OF THE COMMISSIONER OF INCOME-TAX(APPEALS) ARE SET ASIDE A ND THE FILES ARE REMITTED BACK TO THE COMMISSIONER OF INCOME-TAX (APPEALS) FOR FRESH DISPOSAL OF THE APPEALS AFTER GIVING THE ASSESSEE AN EFFECTIVE OPPORTUNITY OF BEING HEARD. 5. IN RESULT, THESE APPEALS ARE TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. - - ITA 2122 & 2123 OF 2012 4 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY, THE 26 TH OF AUGUST, 2013 AT CHENNAI. SD/- SD/- (S.S.GODARA) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 26 TH AUGUST, 2013. V.A.P. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.