Nakoda Marbles & Granite, CHENNAI V. ITO Non Corporate Ward 10(4), CHENNAI

ITA 2772/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0151 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 26-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS C YAMUNA
• Assessee Lawyers: B RAMAKRISHNAN
• Keywords: Opportunity of being heard; Revised return
• Section: 143(3); 143(1)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.2772/CHNY/2018 / ASSESSMENT YEAR :2011-12 M/S. NAKODA MARBLES & GRANITE, NO. 104/46, NELSON MANICKAM ROAD, AMINJIKARI, CHENNAI 600 029. [PAN:AADFN3458Q] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 10(4), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI B. RAMAKRISHNAN, C.A. / RESPONDENT BY : MRS. C. YAMUNA, JCIT / DATE OF HEARING : 25.06.2019 /DATE OF PRONOUNCEMENT : 26.06.2019 / 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) 12, CHENNAI DATED 24.07.2018 RELEVANT TO THE ASSESSMENT YEAR 2011-12. BESIDES RAISING VARIOUS GROUNDS IN THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) AND PRAYED THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE FIRST APPELLATE AUTHORITY. I.T.A. NO.2772/CHNY/18 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2011-12 ON 30.09.2011 ADMITTING TOTAL INCOME OF .28,89,590/-. SUBSEQUENTLY, THE ASSESSEE FILED REVISED RETURN OF INCOME ON 15.11.2011 DECLARING TOTAL INCOME OF .14,70,530/-. THE RETURN FILED BY THE ASSESSEE WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY. AGAINST SERVICE OF STATUTORY NOTICES, THE ASSESSEE FILED THE DETAILS CALLED FOR. AFTER VERIFICATION OF DETAILS FILED BY THE ASSESSEE AND CONSIDERING THE SUBMISSIONS, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT AND DETERMINED THE INCOME OF THE ASSESSEE AT .2,12,42,989/- AFTER MAKING VARIOUS ADDITIONS. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL. DESPITE SERVICE OF NOTICES, NONE APPEARED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, AFTER CONSIDERING THE FACTS OF THE CASE, THE LD. CIT(A) CONFIRMED THE ASSESSMENT ORDER. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST VARIOUS ADDITIONS/DISALLOWANCES MADE IN THE ASSESSMENT ORDER, THE ASSESSEE PREFERRED FURTHER APPEAL BEFORE THE APPELLATE AUTHORITY. DESPITE VARIOUS OPPORTUNITIES GIVEN, IT APPEARS THAT THE ASSESSEE HAS NEITHER PUT APPEARANCE NOR FILED ANY WRITTEN SUBMISSION IN PRESENTING ITS CASE. ACCORDINGLY, I.T.A. NO.2772/CHNY/18 3 CONSIDERING THE FACTS AVAILABLE ON RECORD, THE LD. CIT(A) DECIDED THE APPEAL ON MERITS AND DISMISSED THE APPEAL FILED BY THE ASSESSEE. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A). IN VIEW OF THE ABOVE AND TO MEET THE ENDS OF JUSTICE, WE DIRECT THE LD. CIT(A) TO GIVE ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PRESENT ITS CASE AND DECIDE THE ISSUES AFRESH. IN CASE, THE ASSESSEE FAILS TO AVAIL THIS OPPORTUNITY, THE DECISION OF THE LD. CIT(A) WOULD STANDS SUSTAINED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 26 TH JUNE, 2019 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 26.06.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.