CHANDRASEKARAN SATISH, CHENNAI V. ITO, NCW - 8 (4), CHENNAI

ITA 2147/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6618 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Condonation of delay; Set aside
• Section: 143(3); 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO. 2147/CHNY/2019 / ASSESSMENT YEAR : 2014-15 SHRI. CHANDRASEKARAN SATISH, NO. 25, STERLING AVENUE, SAKTHI NAGAR, PORUR, CHENNAI 600 116. [PAN: AESPC 3694N] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD -8(4), CHENNAI 600 034. ( / APPELLANT) ( #$& /RESPONDENT ) & ' / APPELLANT BY : SHRI. SAROJ KUMAR PARIDA, ADVOCATE #$& ' / RESPONDENT BY : SHRI. ARV SREENIVASAN, JCIT ' /DATE OF HEARING : 16.10.2019 ' /DATE OF PRONOUNCEMENT : 13.01.2020 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-9, CHENNAI IN ITA NO. 82/CIT(A)-9/2016-17 DATED 24.04.2019 FOR ASSESSMENT YEAR 2014-15. :-2-: ITA NO.2147/CHNY/2019 2. SHRI. CHANDRASEKARAN SATISH, THE ASSESSEE, IS A PROPRIETOR OF M/S. PALACE INTERIORS AND A FRANCHISE OF M/S. ORCHI D DESIGNS PVT. LTD. FOR THE ASSESSMENT YEAR 2014-15, THE ASSESSING OFFI CER COMPLETED THE ASSESSMENT U/S. 143(3) ON 29.12.2016. AGGRIEVE D AGAINST THAT ORDER THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). THE LD. CIT(A) DISMISSED THE APPEAL STATING THAT AS PER FORM NO. 3 5, THE DATE OF SERVICE OF ASSESSMENT ORDER U/S. 143(3) IS 29.12.20 16, THE E-APPEAL HAS BEEN FILED ON 01.02.2017, WHEREIN THERE IS 3 DA YS DELAY IN FILING THE APPEAL. AS PER COLUMN 14 OF FORM 35, THE ASSES SEE HAS CATERGORICALLY STATED THAT THERE IS NO DELAY IN FIL ING THE APPEAL AND FURTHER AS PER COLUMN 15 WITH RESPECT TO CONDONATIO N OF DELAY IS ALSO BLANK. THEREFORE, AS PER THE ASSESSEE, THERE IS NO DELAY AND THERE IS NO REASON FOR CONDONATION OF DELAY. HOWEVER, THERE ARE 3 DAYS DELAY IN FILING THE APPEAL. THE ASSESSEE HAS ALSO MISREPR ESENTED THE FACTS THAT THERE IS NO DELAY AND THE ASSESSEE HAS NOT SOU GHT FOR CONDONATION OF DELAY AS WELL. UNDER THESE CIRCUMST ANCES, THE CIT(A) CANNOT SUO-MOTO CONDONE THE DELAY. THEREFORE, THE LD. CIT(A) DISMISSED THE APPEAL. AGGRIEVED AGAINST THAT ORDER, THE ASSESSEE FILED THIS APPEAL. :-3-: ITA NO.2147/CHNY/2019 3. THE LD. AR SUBMITTED THAT THE ASSESSEE INADVERTE NTLY MENTIONED THE DATE OF ORDER U/S. 143(3) I.E., 29.12 .2016, AS THE DATE OF SERVICE OF ORDER IN THE FORM NO. 35. IT IS SUBM ITTED THAT THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE WAS RECEI VED BY THE ASSESSEE ON 03.01.2017 AND THE APPEAL WAS FILED ON 01.02.2017 I.E., WITHIN THE TIME PRESCRIBED U/S. 249(2). IN THIS RE GARD, THE ASSESSEE FILED A COPY OF ACKNOWLEDGMENT OF THE POSTAL DEPART MENT, WHEREIN THE POSTAL DEPARTMENT RECEIPT IS ON 02.01.2017, IN PRINT, AND THE ASSESSEES RECEIPT IS MENTIONED AS ON 03.01.2017, B Y HAND. THEREFORE, THE LD. AR SUBMITTED THAT IF THE ASSESSE E HAD BEEN GIVEN AN OPPORTUNITY BY THE LD. CIT(A), HE COULD HAVE EXP LAINED THIS INADVERTENT ERROR. UNFORTUNATELY, THE LD. CIT(A) W ITHOUT GIVING AN OPPORTUNITY TO THE ASSESSEE AND WITHOUT CONSIDERING THE CASE ALSO ON MERITS, DISMISSED THE APPEAL AND HENCE PLEADED TO A LLOW THE APPEAL. 4. WE HEARD THE RIVAL SUBMISSIONS AND FIND MERIT IN THE ASSESSEES PLEA. IT IS SEEN FROM THE ORDER OF THE CIT(A) THAT THE LD. CIT(A) HAS NOT REQUIRED THE ASSESSEE TO EXPLAIN THE DISCREPANC Y NOTED BY HIM IN FORM NO. 35 WITH REGARD TO THE ABOVE ISSUES, HOWEVE R DISPOSED THE APPEAL WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSE E. SUCH AN ACTION IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. SINC E, THERE IS NO DELAY IN :-4-: ITA NO.2147/CHNY/2019 FILING THE ABOVE APPEAL, WE SET ASIDE THE ORDER OF THE CIT(A) AND REMIT THE APPEAL BACK TO THE LD. CIT(A) TO OFFER EF FECTIVE OPPORTUNITY TO THE ASSESSEE AND DECIDE THE ISSUES ON MERIT IN A CCORDANCE WITH LAW. 5. IN THE RESULT, THE ASSESSEES APPEAL IS PARTLY A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 13 TH JANUARY, 2020 AT CHENNAI. SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, / /DATED: 13 TH JANUARY, 2020 JPV '#0121 /COPY TO: 1. & / APPELLANT 2. #$& /RESPONDENT 3. 3 ) ( /CIT(A) 4. 3 /CIT 5. 1# /DR 6. 6 /GF