Sri Devi Karumariamman Construction, CHENNAI V. ACIT Non Corporate Circle 6(1), CHENNAI

ITA 2768/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2040 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS D ROHINI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.2768/CHNY/2018 /ASSESSMENT YEAR: 2010-11 M/S.SRI DEVI KARUMARIAMMAN- CONSTRUCTION, C/O.M/S.SUBBARAYA AIYAR PADMANABHAN & RAMAMANI, ADVOCATES, NEW NO.75 (OLD NO.105), DR. RADHAKRISHNAN SALAI, MYLAPORE, CHENNAI-4. [PAN: ABAFS 2049 G] VS. THE ASST. COMMISSIONER- OF INCOME TAX, NON-CORPORATE CIRCLE-6(1), CHENNAI. ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR.SAROJ KUMAR PARIDA, ADV )*( + /RESPONDENT BY : MRS.D.ROHINI, JCIT + /DATE OF HEARING : 18.06.2019 + /DATE OF PRONOUNCEMENT : 18.06.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI, IN ITA NO.397/CIT(A)- 5/2017-18 DATED 12.07.2018 FOR THE AY 2010-11. 2. MRS.D.ROHINI, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND SAROJ KUMAR PARIDA, ADV., REPRESENTED ON BEHALF OF THE AS SESSEE. ITA NO.2768/CHNY/2018 :- 2 -: 3. THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 1 2 DAYS, FOR WHICH, THE ASSESSEE HAS FILED NECESSARY AFFIDAVIT FOR COND ONATION OF DELAY. THE DELAY HAS BEEN CAUSED DUE TO SHIFTING OF HOUSE AND HIS AGED PARENTS, WHO ARE RESIDING IN THE OLD ADDRESS RECEIVED THE LETTER S BUT NOT INFORMED THE SAME TO THE ASSESSEE WITHIN THE STIPULATED TIME. TH E REASON EXPLAINED BY THE ASSESSEE HAS NOT BEEN SHOWN TO BE FALSE AND THE REVENUE HAS NOT RAISED ANY SERIOUS OBJECTION ON THE SAME. CONSEQUEN TLY, THE DELAY IN FILING OF THE APPEAL IS CONDONED AND THE APPEAL IS DISPOSE D OFF ON MERITS. 4. IT WAS SUBMITTED BY THE LD.AR THAT THE APPEAL FI LED BY THE ASSESSEE BEFORE THE LD.CIT(A) HAD BEEN DISMISSED WITHOUT GRA NTING THE ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS A PRAYER THAT THE ISSUES IN THIS APPEAL MAY BE RESTORED TO THE FILE O F THE LD.CIT(A) FOR RE- ADJUDICATION. 5. IN REPLY, THE LD.DR SUBMITTED THAT AS PER THE OR DER OF THE LD.CIT(A), THE ASSESSEE HAD BEEN GRANTED FOUR OPPORTUNITIES AS HAS BEEN EXTRACTED BY THE LD.CIT(A) IN PARA NO.4.1 OF HIS ORDER AT PAG E NO.9. IT WAS A SUBMISSION THAT NONE APPEARED FOR HEARING NOR ADJOU RNMENT LETTERS HAD BEEN FILED. IT WAS A SUBMISSION THAT CONSEQUENTLY, THE LD.CIT(A) HAD ADJUDICATED THE APPEAL OF THE ASSESSEE ON MERITS EX -PARTE. IT WAS A SUBMISSION THAT HOWEVER, HE HAD NO OBJECTION IF THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE AO SUBJECT TO PAYME NT OF RS.25,000/- TO PRIME MINISTERS NATIONAL RELIEF FUND (PMNRF). ITA NO.2768/CHNY/2018 :- 3 -: 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 7. A PERUSAL OF PARA NO.4.1 OF THE ORDER OF THE LD. CIT(A) CLEARLY SHOWS THAT FOUR OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AND NONE APPEARED AND NEITHER ADJOURNMENTS LETTERS WERE FILED. HOWEVER, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESS EE SHOULD BE GRANTED ANOTHER OPPORTUNITY OF BEING HEARD BEFORE THE LD.CI T(A). IN THESE CIRCUMSTANCES, THE ISSUES IN THIS APPEAL ARE RESTOR ED TO THE FILE OF THE LD.CIT(A) FOR RE-ADJUDICATION, THE LD.CIT(A) HAS TO RE-ADJUDICATE THE ISSUES IN THIS APPEAL BEFORE HIM ON MERITS SUBJECT TO THE ASSESSEE PRODUCING BEFORE HIM THE RECEIPT OF HAVING PAID FOR AN AMOUNT OF RS.25,000/- TOWARDS PRIME MINISTERS NATIONAL RELIEF FUND. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 18 TH DAY OF JUNE, 2019, IN CHENNAI. SD/- SD/- ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: 18 TH JUNE, 2019. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF