R.ROOPANAND, CHENNAI V. ITO CORPORATE WARD-12(2), CHENNAI

ITA 2533/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4455 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 14-10-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 04-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 142(1); 133(6); 148; 54; 144

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A. NO. 2533/CHNY/2019 / ASSESSMENT YEAR: 2011-12 SHRI R. ROOPANAND, NO. 307, LLOYDS ROAD, ROYAPETTAH, CHENNAI 600 014. [PAN:AAIPR3151P] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 12(2), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI AR.V. SREENIVASAN, ADDL. CIT / DATE OF HEARING : 14.10.2020 /DATE OF PRONOUNCEMENT : 20.10.2020 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 13, CHENNAI, DATED 01.07.2019 RELEVANT TO THE ASSESSMENT YEAR 2011-12. IN THE GROUNDS OF APPEAL, BESIDES CHALLENGING THE DISALLOWANCE OF COST OF INDEXATION OF RESIDENTIAL FLAT UNDER SECTION 54 OF THE INCOME TAX ACT, 1961 [ACT IN SHORT], THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND FROM THE NON FILTERS MONITORING SYSTEM (NMS) PORTAL OF THE DEPARTMENT, IT WAS NOTICED I.T.A. NO. 2533/CHNY/19 2 THAT THE ASSESSEE HAS NOT FILED HIS RETURN OF INCOME FOR THIS YEAR DESPITE SALE OF IMMOVABLE PROPERTY OF MORE THAN 30 LAKHS DURING THE FINANCIAL YEAR 2010-11 RELEVANT TO THE ASSESSMENT YEAR 2011-12. THEREFORE, A NOTICE UNDER SECTION 148 OF THE ACT WAS ISSUED ON 24.03.2018 AND SERVED ON 02.04.2018. NOTICE UNDER SECTION 142(1) OF THE ACT WAS ALSO ISSUED ON 08.06.2018. A REMINDER WAS ALSO ISSUED ON THE ASSESSEE ON 27.07.2018 REGARDING THE IMMOVABLE PROPERTY TRANSACTION FOR .36,25,000/-. SHOW-CAUSE NOTICE DATED 31.10.2018 WAS ALSO SENT TO THE ASSESSEE. HOWEVER, THE ASSESSEE HAS NOT FILED ANY DETAILS EXCEPT FILING DONATION RECEIPTS. AFTER CALLING FOR SALE DEED OF THE TRANSACTION IN IMMOVABLE PROPERTY UNDER SECTION 133(6) OF THE ACT, THE SRO, MYLAPORE HAS FORWARDED SALE DEED DOCUMENT BEARING NO. 5894/018/08/2010 OF THE ABOVE PROPERTY. SINCE THE ASSESSEE HAS NOT RESPONDED TO ANY OF THE NOTICES ISSUED ON HIM, BASED ON THE SALE DEED TRANSACTIONS, THE ASSESSING OFFICER PASSED BEST JUDGEMENT ASSESSMENT ORDER UNDER SECTION 144 OF THE ACT ASSESSING TOTAL INCOME OF THE ASSESSEE AT .36,25,000/-. ON APPEAL, SINCE THE ASSESSEE COULD NOT RESPONDED/REPRESENTED HIS CASE, THE LD. CIT(A) DISMISSED THE APPEAL. 3. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. DESPITE NOTING THE DATE OF HEARING DURING LAST DATE OF HEARING, NONE REPRESENTED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCING. HENCE WE PROCEED TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE LD. DR. I.T.A. NO. 2533/CHNY/19 3 4. WE HAVE HEARD THE LD. DR AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. ON PERUSAL OF THE ORDERS OF AUTHORITIES BELOW, WE FIND THAT THE ASSESSEE HAS NOT MADE ANY EFFORTS EITHER TO PUT HIS APPEARANCE OR FILE WRITTEN SUBMISSION WITH EVIDENCES, IF ANY, TO REPRESENT HIS CASE BEFORE THE LD. CIT(A). THE ASSESSEE HAS ALSO NOT FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2011- 12 OR RESPONDED TO VARIOUS NOTICES ISSUED BY THE ASSESSING OFFICER. EVEN BEFORE THE TRIBUNAL, THE ASSESSEE HAS NOT FILED ANY MATERIAL EVIDENCE TO SUPPORT HIS CLAIM EXCEPT GROUNDS OF APPEAL AND ORDERS OF AUTHORITIES BELOW. NO AUTHORITY CAN DECIDE AN APPEAL UPON THE GROUNDS OF APPEAL OF THE ASSESSEE WITHOUT SUPPORTING EVIDENCE, ETC. IN VIEW OF THE ABOVE, THE ASSESSEE IS DIRECTED TO FURNISH ALL RELEVANT DOCUMENTS WITH COGENT EVIDENCE TO SUPPORT HIS CLAIM BEFORE THE LD. CIT(A) AND THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE ISSUE RAISED IN THE APPEAL OF THE ASSESSEE AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 20 TH OCTOBER, 2020 IN CHENNAI. SD/- SD/- (G. MANJUNATHA) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 20.10.2020 VM/- /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.