P.Shanmugam, Tirunelveli V. ITO Non Corp. Ward 7(5), CHENNAI

ITA 2699/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9246 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SUBASHRI
• Assessee Lawyers: R SIVARAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.2699/CHNY/2018 ) *) / ASSESSMENT YEAR : 2014-15 SHRI P. SHANMUGAM, NO.1/11, EAST STREET, PULIANKOTTARAM, TENKALAM POST, SANKAR NAGAR, TIRUNELVELI-627357. PAN : AJUPS 1818 D V. THE JOINT COMMISSIONER OF INCOME TAX, NON-CORPORATE RANGE -7, CHENNAI. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI R. SIVARAMAN, ADVOCATE ./,- 0 1 / RESPONDENT BY : MS. M. SUBASHRI, JCIT 2 0 3% / DATE OF HEARING : 07.03.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 01.04.2019 / 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) -7, CHENNA I, DATED 29.06.2018 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. WE HEARD SHRI R. SIVARAMAN, THE LD.COUNSEL FOR T HE ASSESSEE AND MS. M. SUBASHRI, THE LD. DEPARTMENTAL REPRESENTATIVE. THE CIT(APPEALS) SIMPLY DISMISSED THE APPEAL FOR 2 I.T.A. NO.2699/CHNY/18 NON-APPEARANCE OF THE ASSESSEE. THIS TRIBUNAL TIME AND AGAIN POINTS OUT THAT THE CIT(APPEALS) HAS NO POWER TO DI SMISS THE APPEAL FOR NON APPEARANCE OF THE ASSESSEE. THE VERY AUTHO RITY CONFERRED ON THE CIT(APPEALS) TO ENHANCE THE ASSESSMENT WOULD BE DEFEATED IF THE CIT(APPEALS) CHOSE TO DISMISS THE APPEAL ONL Y FOR NON PROSECUTION. UNDER THE SCHEME OF THE INCOME-TAX AC T, THE CIT(APPEALS) BEING THE FIRST APPELLATE AUTHORITY AN D HAVING COTERMINOUS POWER AS THAT OF THE ASSESSING OFFICER, IS EXPECTED TO CALL FOR RECORDS FROM THE ASSESSING OFFICER AND DEC IDE THE ISSUE ON MERIT IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED BEFORE HIM OR NOT. IN THIS CASE, THE CIT(APPEALS) HAS NOT TAKEN ANY PAIN TO DISPOSE THE APPEAL ON MERIT. THEREFORE, 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 THE FILE OF THE CI T(APPEALS). THE CIT(APPEALS) SHALL EXAMINE THE ISSUE IN THE LIGHT O F THE MATERIAL AVAILABLE ON RECORD AND THEREAFTER DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY TO T HE ASSESSEE. 3 I.T.A. NO.2699/CHNY/18 3. IT IS MADE CLEAR THAT EVEN IF THE ASSESSEE HAS N OT APPEARED BEFORE THE CIT(APPEALS), HE HAS TO DISPOSE THE APPE AL ON MERIT BY A SPEAKING ORDER AFTER CALLING FOR RECORDS FROM THE A SSESSING OFFICER. 4. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 1 ST APRIL, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 1 ST APRIL, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-7, CHENNAI 4. PRINCIPAL CIT-2, CHENNAI 5. 9< .3 /DR 6. ) = /GF.