Triton Health Care Private Limited, CHENNAI V. ITO Corporate Ward 3(2), CHENNAI

ITA 281/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1929 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 201

Judgement Text

, / ' , IN THE INCOME TAX APPELLATE TRIBUNAL A/SMC BENCH : CHENNAI . . . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER ./ I.T.A.NO.281/CHNY/2019 / ASSESSMENT YEAR : 2014-15 M/S. TRITON HEALTH CARE PVT. LTD., NO.75, DHANALAKSHMI COLONY, NATARAJAN STREET, VADAPALANI, CHENNAI. VS. THE INCOME - TAX OFFICER , CORPORATE WARD-3(2) CHENNAI [PAN : AABCT 3051A ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE ! /RESPONDENT BY : SHRI A.R.V. SREENIVASAN , J CIT ' #$ /DATE OF HEARING : 16 - 0 7 - 201 9 %& #$ /DATE OF PRONOUNCEMENT : 03 - 0 9 - 201 9 / 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 CHENNAI-7, CHENNAI (HERE AFTER CALLED AS CIT(A)), DATED 30.11.2018 AND PERTAINS TO ASSESSM ENT YEAR 2014-15. 2. NONE APPEARED FOR THE ASSESSEE DESPITE SERVICE O F NOTICE BEYOND THE PERIOD. THE REGISTRY HAS PLACED ON RECORD POST AL ACKNOWLEDGEMENT ITA NO.281/CHNY2019 :- 2 -: AS A PROOF OF SERVICE OF NOTICE TO THE ASSESSEE. T HEREFORE, I HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PROCEEDED TO DI SPOSE OF THE APPEAL ON MERIT. AFTER HEARING OF LD. DEPARTMENTAL REPRESENTATIVE, THIS TRIBUNAL FINDS THAT THE LD. CIT(A) HAS NOT DISPOSED THE APPEAL ON MERIT. THE FREEBIES HAS GIVEN TO THE DOCTORS FOR PROMOTION OF PHARMACEUTICAL AND ALLIED PRODUCTS WAS CLAIMED AS EXPENDITURE, WHI LE COMPUTING THE TOTAL INCOME. THE LD. CIT(A) DISMISSED THE APPEAL ON THE GROUND THAT HE HAS NO RECORDS OTHER THAN THE ASSESSMENT ORDER, STATEMENTS OF FACTS AND GROUNDS OF APPEAL. UNDER THE SCHEME OF THE INC OME TAX ACT, THE LD. CIT(A) HAS JURISDICTION COTERMINOUS AS THAT OF THE ASSESSING OFFICER (AO). THE LD. CIT(A) WAS ALSO EMPOWERED TO ENHANCE THE ASSESSMENT. THEREFORE, IT IS OBLIGATORY ON THE PART OF THE LD. CIT(A) TO CALL FOR THE RECORDS OF THE AO AND RE-APPRECIATE THE MATERIAL AV AILABLE ON RECORD AND THEREAFTER, DECIDE THE APPEAL BY A SPEAKING ORD ER. IN THIS CASE, THE LD. CIT(A) HAS NOT CHOOSE TO CALL FOR THE RECORD AN D RE-APPRECIATE THE MATERIAL AVAILABLE ON RECORD. THEREFORE, THE MATTE R NEEDS TO BE RE- EXAMINATION OF LD. CIT(A). ACCORDINGLY, THE ORDER OF THE LD. CIT(A) IS SET ASIDE THE ENTIRE ISSUE IS REMITTED BACK TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) SHALL RE-EXAMINE THE MATTER AFTER CA LLING FOR THE RECORDS OF THE ASSESSING OFFICER AND DECIDE THE ISSUE ON ME RITS BY A SPEAKING ORDER AFTER GIVING REASONABLE OPPORTUNITY TO THE AS SESSEE. ITA NO.281/CHNY2019 :- 3 -: 3. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE DAY OF 03 RD SEPTEMBER, 2019, IN CHENNAI. SD/ - ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER /CHENNAI, () /DATED: 03 RD SEPTEMBER , 2019 . EDN, SR. P.S )* #+, -,# /COPY TO: 1. /APPELLANT 2. ! /RESPONDENT 3. ' .# ( )/CIT(A) 4. ' .# /CIT 5. ,/0 # /DR 6. 01 2 /GF