J. RANGARAJAN, CHENNAI V. THA INCOME TAX OFFICER, CHENNAI

ITA 24/CHNY/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3925 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 24/CHNY/2021 िनधाᭅरण वषᭅ /Assessment Year: 2010-11 Shri J. Rangarajan, Flat No.3, First Floor, Majestic Apartments, New No.13, Old No.6, Soundararajan Street, T. Nagar, Chennai – 600 017. PAN: AAEPR 1450P v. The Income Tax Officer, Corporate Ward-I(1), Chennai - 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri N.V. Balaji, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri R.N. Siddappaji, CIT स ु नवाई कȧ तारȣख/Date of Hearing : 25.04.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 25.04.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-4, Chennai in ITA No.433/2013-14/CIT(A)-4/AY:2010-11 dated 21.05.2019. The assessment was framed by the Income Tax Officer, Company Ward I(1), Chennai u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment year 2010-11 vide order dated 17.03.2013. 2 I.T.A. No.24/Chny/2021 2. At the outset, the ld.counsel for the assessee Shri N.V. Balaji took us through the order of CIT(A) and stated that the CIT(A) has dismissed the appeal of assessee practically ex-parte and without a speaking order. The ld. counsel for the assessee stated that the CIT(A) is a quasi judicial authority and in the statute of Income Tax Act, CIT(A) cannot dismiss the appeal for default expressly or by inevitable implication, but the appellate authority has to decide the appeal on merits. The appellate authority has no jurisdiction to dismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. Hence, the ld.counsel stated that this order should be set aside and matter may be remanded back to the file of the CIT(A) for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. 3. The ld. CIT-DR opposed to setting aside of the order of CIT(A) because the CIT(A) has given reasonable opportunity of being heard to the assessee. 4. We have heard rival contentions and gone through the facts and circumstances of the case. Admittedly and practically, the order of the CIT(A) is ex-parte and non-speaking. We are of the view that unless the statute authorizes a quasi judicial authority to dismiss 3 I.T.A. No.24/Chny/2021 the appeal for default expressly or by inevitable implication, the appellate authority has to decide the appeal and not to dismiss it for default. Probably, appellate authority has to decide the appeal on merits by a speaking order. Where an appeal has been disposed off ex-parte and without speaking order, ex-parte order is not maintainable. Hence, the order passed by the CIT(A) is not maintainable and accordingly the same is reversed. However, the order of CIT(A) is set aside but matter is remanded back to his file for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 25 th April, 2022 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 25 th April, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.