Marg Projects & Infrastructure Ltd., CHENNAI V. DCIT Corporate Circle IV(1), Chennai

ITA 2615/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5263 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 31-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: D ANAND
• Keywords: Assessment record

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , ! .#$#%, ' !( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO.2615/CHNY/2017 % *% / ASSESSMENT YEAR : 2012-13 M/S MARG PROJECTS & INFRASTRUCTURE LTD., 1 ST FLOOR, SAISUBHODAYA APARTMENTS, NO.57/2B, ECR ROAD, THIRUVANMIYUR, CHENNAI - 600 041. PAN : AACCM 9037 G V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE IV(1), CHENNAI - 600 006. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI D. ANAND, ADVOCATE ./,- 0 1 / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 2 0 3' / DATE OF HEARING : 27.04.02018 45* 0 3' / DATE OF PRONOUNCEMENT : 27.04.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -8, CHENNA I, DATED 22.08.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2 I.T.A. NO.2615/CHNY/17 2. THERE WAS A DELAY OF ONE DAY IN FILING THIS APPE AL BY THE ASSESSEE. THE ASSESSEE HAS FILED A PETITION FOR CO NDONATION OF DELAY. WE HAVE HEARD THE LD. COUNSEL AND THE LD. D .R. WE FIND THAT THERE WAS SUFFICIENT CAUSE FOR NOT FILING THE APPEAL BEFORE THE STIPULATED TIME. THEREFORE, WE CONDONE THE DELAY A ND ADMIT THE APPEAL. 3. SHRI D. ANAND, THE LD.COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THE CIT(APPEALS) DISMISSED THE APPEAL FOR NON- PROSECUTION, WITHOUT GOING INTO THE MERIT. ACCORDING TO THE LD. COUNSEL, THE CIT(APPEALS) IS HAVING POWER COTERMINOUS WITH THAT OF THE ASSESSING OFFICER, THEREFORE, IT IS FOR HIM TO DECI DE THE MATTER ON MERIT IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED BEFORE HIM OR NOT. THE LD.COUNSEL FURTHER SUBMITTED THAT THE CIT(APPEALS) HAS NO POWER WHATSOEVER FOR DISMISSING THE APPEAL F OR NON- APPEARANCE OF THE ASSESSEE. THEREFORE, THE LD.COUN SEL SUBMITTED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE CIT(APPEALS). 4. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. AS RIGHTLY SUBMITTED BY THE L D.COUNSEL FOR THE ASSESSEE, THE CIT(APPEALS) BEING A FIRST APPELLATE AUTHORITY, HAVING COTERMINOUS POWER AS THAT OF THE ASSESSING OFFICER, IS EXPECTED TO 3 I.T.A. NO.2615/CHNY/17 CALL FOR ASSESSMENT RECORDS FROM THE ASSESSING OFFI CER AND DISPOSE THE APPEAL ON MERIT IRRESPECTIVE OF THE FACT WHETHE R THE ASSESSEE APPEARED OR NOT. WHAT IS REQUIRED IS TO GIVE SUFFI CIENT OPPORTUNITY TO THE ASSESSEE. THEREFORE, WHETHER THE ASSESSEE FAIL ED TO APPEAR OR AVAILED THE OPPORTUNITY GIVEN BY THE CIT(APPEALS), IT IS FOR THE CIT(APPEALS) TO DISPOSE OF THE APPEAL ON MERIT. TH IS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE CIT(APPEALS) HAS NO AUTHORITY OR POWER TO DISMISS THE APPEAL FILED BY THE ASSESSEE F OR NON- APPEARANCE OF THE ASSESSEE. THEREFORE, THE CIT(APP EALS) IS EXPECTED TO ADJUDICATE THE APPEAL ON MERIT. SINCE THE CIT(APPEALS) HAS NOT ADJUDICATED THE APPEAL ON MERIT, THIS TRIBU NAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RECO NSIDERED. ACCORDINGLY, THE ORDER OF THE CIT(APPEALS) IS SET A SIDE AND THE ENTIRE ISSUE IS REMITTED BACK TO HIS FILE. THE CIT (APPEALS) SHALL DISPOSE OF THE APPEAL ON MERIT AFTER GIVING A REASO NABLE OPPORTUNITY TO THE ASSESSEE. 5. IT IS MADE CLEAR THAT IF THE ASSESSEE FAILS TO A PPEAR BEFORE THE CIT(APPEALS) AFTER ISSUE OF NOTICE FOR HEARING, IT IS OPEN TO THE CIT(APPEALS) TO CALL FOR ASSESSMENT RECORDS AND DIS POSE OF THE GROUNDS RAISED BY THE ASSESSEE, ON MERIT. 4 I.T.A. NO.2615/CHNY/17 6. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2018 AT CHENNAI. SD/- SD/- ( ! .#$#% ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 27 TH APRIL, 2018. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-8, CHENNAI 4. PRINCIPAL CIT, CHENNAI-4, CHENNAI 5. 9< .3 /DR 6. =% > /GF.