ANANDHA AGENCIES (FIRM), PONDICHERRY V. ITO WARD 1 , PUDUCHERRY

ITA 2940/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2996 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , ! . , ! ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.2939 & 2940/CHNY/2018 /ASSESSMENT YEARS: 2012-13 & 2013-14 M/S.ANANDHA AGENCIES (FIRM), R.S.NO.86/94, PONDY-VILLUPURAM MAIN ROAD, THIRUVANDAR KOIL VILLAGE, PONDICHERRY-605 102. [PAN: AAOFA 2772 P] VS. THE INCOME TAX OFFICER, WARD-1, PUDUCHERRY. ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.SAROJ KUMAR PARIDA, ADV. *+ ) , /RESPONDENT BY : MR. SRIDHAR DORA, JCIT , /DATE OF HEARING : 05.03.2019 , /DATE OF PRONOUNCEMENT : 05.03.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NOS.2939 & 2940/CHNY/2018 ARE THE APPEALS FILE D BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)- PUDUCHERRY, IN ITA NO.92/CIT(A)-PDY/2016-17 DATED 0 6.09.2018 FOR THE AY 2012-13 AND IN ITA NO.89/CIT(A)-PDY/2016-17 DATE D 06.09.2018 FOR THE AY 2013-14, RESPECTIVELY. 2. SHRI SRIDHAR DORA, JCIT, REPRESENTED ON BEHALF O F THE REVENUE AND SHRI SAROJ KUMAR PARIDA, ADV., REPRESENTED ON BEHAL F OF THE ASSESSEE. ITA NOS.2939 & 2940/CHNY/2018 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE LD.CIT(A) HAS DECIDED THE APPEALS EX-PARTE. IT WAS A PRAYER THAT THE ASSESSE E MAY BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT ITS APPEALS BEFORE THE LD.CIT(A). IT WAS A SUBMISSION THAT NON-REPRESENTATION WAS DUE TO THE AUDITOR OF THE ASSESSEE BEING NOT WELL AND WAS UNDERGOING MEDICAL TREATMENT. THE LD.AR ALSO PLACED BEFORE US A LETTER OF THE AUDITOR , SHRI V.JAYABALAN, TO THE SAID AFFECT. 4. IN REPLY, THE LD.DR SUBMITTED THAT SUBSTANTIAL O PPORTUNITIES HAVE BEEN GRANTED BY THE LD.CIT(A), WHICH WAS EXTRACTED AT PARA NO.5.2 OF HIS ORDER. IT WAS A SUBMISSION THAT RIGHT FROM JUNE, 2 017 TO TILL SEPTEMBER, 2018, OPPORTUNITIES HAD BEEN GIVEN AND NONE APPEARE D ON ANY OF THE DATES. IT WAS A SUBMISSION THAT THE ORDER OF THE L D.CIT(A) WAS LIABLE TO BE CONFIRMED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. A PERUSAL OF THE ORDER OF THE LD.CIT(A) CLEARLY SHOWS THAT THE LD.CIT(A) HAS GRANTED THE ASSESSEE SUBSTANTIAL NUMB ER OF OPPORTUNITIES TO REPRESENT ITS CASE. HOWEVER, IT IS NOTICED THAT TH E ASSESSEE HAS NOT TAKEN ANY OF THESE OPPORTUNITIES. A PERUSAL OF THE LETTE R OF THE CHARTERED ACCOUNTANT, SHRI V.JAYABALAN, ALSO DOES NOT SPECIFY THE DATES ON WHICH OR THE PERIOD DURING WHICH HE WAS UNDERGOING THE OPERA TION OR ANY DETAILS OF THE ADJOURNMENT PETITION FILED BEFORE THE LD.CIT(A) . THIS BEING SO, THE ITA NOS.2939 & 2940/CHNY/2018 :- 3 -: CLAIM OF THE ASSESSEE THAT ADEQUATE OPPORTUNITIES H AVE NOT BEEN GIVEN DOES NOT SURVIVE. HOWEVER, CONSIDERING THE INTERES T OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE MAY BE GRANTED AN OTHER OPPORTUNITY OF BEING HEARD AND IT IS DIRECTED THAT THE APPEALS FIL ED BY THE ASSESSEE ARE LIABLE TO BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. HOWEVER, SETTING ASIDE IS SUBJECT TO THE ASSESSEE PAYING A C OST OF RS.5,000/- FOR EACH OF THE APPEALS FOR THE RELEVANT AY TO THE PRIM E MINISTER NATIONAL RELIEF FUND (PMNRF). CONSEQUENTLY, THE APPEALS FIL ED BY THE ASSESSEE ARE RESTORED TO THE FILE OF THE LD.CIT(A) SUBJECT TO TH E ASSESSEE PAYING A COST OF RS.5,000/- PER APPEAL TO THE PRIME MINISTER NATI ONAL RELIEF FUND (PMNRF) AND PRODUCING THE COPY OF THE RECEIPT THERE OF BEFORE THE LD.CIT(A). 7. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE E ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 5 TH DAY OF MARCH, 2019, IN CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER ITA NOS.2939 & 2940/CHNY/2018 :- 4 -: /CHENNAI, 3 /DATED: 5 TH MARCH, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF