M/s.G ROUTES BUSINESS P. Ltd, Calicut V. The ITO, Calicut

ITA 287/COCH/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7689 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 24-06-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: C B M WARRIER
• Keywords: Opportunity of being heard

Judgement Text

ITA NOS.285-287/COCH/2016 1 , IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN . . , ., ! ! ! ! BEFORE S/SHRI B. P. JAIN, AM & GEORGE GEORGE K., JM ' ' ' ' ./ I.TA NOS.285-287/COCH/2016 ( #$ % /ASSESSMENT YEAR : 2014-15) M/S. G. ROUTES BUSINESS (P) LTD., 6/1005, G-ROUTES BHAVAN, KANNUR ROAD, YMCA CROSS ROAD, KOZHIKODE-623 001. VS THE I.T.O., CIRCLE-1(1), CALICUT ( &' &' &' &' /ASSESSEE APPELLANT) ( ( (( ( ) ) ) ) &' &'&' &' /REVENUE -RESPONDENT) & . . ' ./PAN NO. AAECG 6020H &' * + /ASSESSEE BY SHRI C.B.M. WARRIER, CA ( ) &' * + /REVENUE BY SHRI A. DHANARAJ, SR. DR ,- * ./ / DATE OF HEARING 27/09/2016 0 % * ./ /DATE OF PRONOUNCEMENT 28/09/2016 1 1 1 1 /ORDER PER BENCH: THESE THREE APPEALS OF THE ASSESSEE ARISE FROM T HE DIFFERENT ORDERS OF THE LD. CIT(A), KOZHIKODE EACH DATED 24/03/2016 FOR THE F.Y . 2013-14 IN RESPECT OF DIFFERENT QUARTERS. 2. SINCE THE ISSUES IN ALL THE THREE APPEALS ARE I DENTICAL, THEREFORE, ALL THE APPEALS ARE BEING TAKEN UP BY THIS COMMON ORDER. ITA NOS.285-287/COCH/2016 3 1. COMMON APPEAL WAS FILED AGAINST THE PENALTY LEVIED FOR DELAY IN FILING QUARTERLY STATEMENT IN FORM 24Q WHEREAS SEPARATE AP PEALS WERE TO BE FILED FOR EACH QUARTER. 6. ACCORDINGLY, A LETTER DATED 10/03/2016 WAS ISS UED TO THE ASSESSEE TO CURE THE ABOVE DEFECTS ON 14/03/2016 BUT THE ASSESSEE DI D NOT CURE THE DEFECTS AND THE LD. CIT(A) PASSED THE ORDER ON 24/03/2016, REJECTING BOTH THE APPEALS IN LIMINE. 7. THE LD. COUNSEL FOR THE ASSESSEE, SHRI C.B.M. WARRIER, CA ARGUED THAT THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. IN FACT, THE ASSESSEE WAS PREPARING TO CURE THE DEFECT S AND IN THE MEANWHILE, NOTICE WAS SERVED ON HIM ON 14/03/2016 AND THE LD. CIT(A) PASSED THE ORDER ON 24/03/2016 WITHOUT GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE PRAYED TO GIVE ONE MORE OPPORTUNITY SO THAT THE DEFECTS COULD BE CURED AND THE APPEAL CAN BE FILED AS DESIRED BY THE LD. C IT(A). 8. THE LD. DR RELIED UPON THE ORDER OF THE LD. C IT(A). 9. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE FACTS OF THE CASE. WE FIND SUBSTANCE IN THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE, SHRI C.B.M. WARRIER, CA. THE LETTER WAS SERVED ON THE ASSESSEE ON 14-03-2016 AND THE ORDER WAS IMMEDIATELY PASSED BY THE LD. CIT(A) ON 24/03/2 016. IN THE CIRCUMSTANCES AND FACTS OF THE CASE, WE DIRECT THE LD. CIT(A) TO GIVE ONE MORE OPPORTUNITY TO ITA NOS.285-287/COCH/2016 5 GJ/ 1 * (.2 32%. /COPY TO: 1. &' /M/S. G. ROUTES BUSINESS (P) LTD., 6/1005, G-ROUTES BHAVAN, KANNUR ROAD, YMCA CROSS ROAD, KOZHIKODE-623 001. 2. () &' /THE I.T.O., CIRCLE-1(1), CALICUT., 3. ,4 . ( )/THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZHIKOD E. 4. ,4 . /THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 5. 256 (. , /THE DR/ITAT, COCHIN BENCH. 6. 68 9- /GUARD FILE. 1, /BY ORDER : /ASSISTANT REGISTRAR - . ;/ . < . ;/ ., /I.T.A.T., COCHIN