Ekambareshwar Houisng Development and Exports Pvt Ltd., CHENNAI V. ITO Corporate Ward 2(1), CHENNAI

ITA 2232/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9746 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 26-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , ! .#$#%, ' !( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO.2232/CHNY/2018 % *% / ASSESSMENT YEAR : 2002-03 M/S EKAMBARESHWAR HOUSING DEVELOPMENT AND EXPORTS PVT. LTD., NO.5/8, NORTH MAIN ROAD, ANNA NAGAR WEST EXTENSION, CHENNAI - 600 101. PAN : AABCE 3566 F V. THE INCOME TAX OFFICER, COMPANY WARD II(1), CHENNAI. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI T. VASUDEVAN, ADVOCATE ./,- 0 1 / RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL .CIT 2 0 3' / DATE OF HEARING : 10.12.2018 45* 0 3' / DATE OF PRONOUNCEMENT : 12.12.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -13, CHENN AI, DATED 27.06.2018 AND PERTAINS TO ASSESSMENT YEAR 2002-03. 2 I.T.A. NO.2232/CHNY/18 2. WE HEARD SHRI T. VASUDEVAN, THE LD.COUNSEL FOR T HE ASSESSEE AND SHRI R. CLEMENT RAMESH KUMAR, THE LD. DEPARTMENTAL REPRESENTATIVE. THE CIT(APPEALS) DISM ISSED THE APPEAL OF THE ASSESSEE SINCE THE ASSESSEE COULD NOT APPEAR BEFORE HIM AFTER RECEIVING THE NOTICE OF HEARING. NO DOUB T, THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(APPEALS). HOWEVER, T HE CIT(APPEALS)S POWER IS COTERMINOUS AS THAT OF THE ASSESSING OFFICER. THEREFORE, THE CIT(APPEALS), BEING THE FI RST APPELLATE AUTHORITY, IS EXPECTED TO CALL FOR RECORDS FROM THE ASSESSING OFFICER AND DISPOSE THE APPEAL ON MERIT EVEN THOUGH THE ASS ESSEE DID NOT APPEAR BEFORE HIM. IN OTHER WORDS, THE CIT(APPEALS ) IS NOT JUSTIFIED IN DISMISSING THE APPEAL FOR NON-PROSECUTION. 3. MOREOVER, THE LD.COUNSEL FOR THE ASSESSEE SUBMIT TED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(APPEALS). TAKING INTO CONSIDERATION OF THE FACTUAL SITUATION, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIV ING ONE MORE OPPORTUNITY TO THE ASSESSEE MAY NOT PREJUDICE THE I NTEREST OF THE REVENUE IN ANY WAY. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. ACC ORDINGLY, THE ORDER OF THE CIT(APPEALS) IS SET ASIDE AND THE ENTIRE ISS UE IS REMITTED 3 I.T.A. NO.2232/CHNY/18 BACK TO THE FILE OF THE CIT(APPEALS). THE CIT(APPE ALS) SHALL RE- EXAMINE THE MATTER IN THE LIGHT OF THE MATERIAL THA T MAY BE FILED BY THE ASSESSEE AND THEREAFTER DECIDE THE ISSUE ON MER IT. 4. IT IS MADE CLEAR THAT IRRESPECTIVE OF THE FACT W HETHER THE ASSESSEE APPEARS BEFORE THE CIT(APPEALS) OR NOT, TH E APPEAL SHOULD BE DISPOSED OF ON MERIT BY A SPEAKING ORDER. IT IS ALSO MADE CLEAR THAT IF THE ASSESSEE FAILS TO APPEAR, IT IS O PEN TO THE CIT(APPEALS) TO DISPOSE THE APPEAL ON MERIT ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. 5. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12 TH DECEMBER, 2018 AT CHENNAI. SD/- SD/- ( ! .#$#% ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 12 TH DECEMBER, 2018. KRI. 4 I.T.A. NO.2232/CHNY/18 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-13, CHENNAI 4. PRINCIPAL CIT-2, CHENNAI-34 5. 9< .3 /DR 6. =% > /GF.