M.I.MOHAMED ABDUL CADER, CHENNAI V. ITO NON CORPORATE WARD 7(4), CHENNAI

ITA 3140/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4137 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 16-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M SUBASHRI
• Assessee Lawyers: G SITARAMAN
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 205

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.3140/CHNY/2018 / ASSESSMENT YEAR: 2012-13 & S.P. NO. 42/CHNY/2019 [IN I.T.A. NO. 3140/CHNY/2018] SHRI MOHAMED ABDUL CADER, 104-A, PILLAYAR KOIL STREET, MANNURPET, CHENNAI 600 080. [PAN: AJRPM5224G] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 7(4), CHENNAI 600 034. ( APPELLANT ) (R ESPONDENT ) APPELLANT BY : SHRI G. SITARAMAN, CA RESPONDENT BY : MS. M. SUBASHRI, JCIT / DATE OF HEARING : 01.03.2019 /DATE OF PRONOUNCEMENT : 01.03.2019 / 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) 7, CHENNAI DATED 26.09.2018 RELEVANT TO THE ASSESSMENT YEAR 2012-13. BESIDES, RAISING GROUND ON QUANTUM ADDITION, THE ASSESSEE HAS CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED I.T.A. NO. 3140/CHNY/18 & S.P. NO. 42/CHNY/19 2 THAT HAVING NOT DENIED THE ADJOURNMENT PETITION FILED BY THE ASSESSEE FOR THE DATE OF HEARING ON 25.10.2016 INTIMATING THE INTENTION TO UTILIZE THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 UNDER SECTION 204(2) R.W.S. 205 OF THE FINANCE ACT, 2016 AND DUE TO LACK OF TIME, THE ASSESSEE COULD NOT PRESENT HIS CASE BEFORE THE DESIGNATED AUTHORITY, WITHOUT GIVING AN OPPORTUNITY, THE LD. CIT(A) CAME TO A CONCLUSION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND DISMISSED THE APPEAL FILED BY THE ASSESSEE. THUS, THE LD. COUNSEL PRAYED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A). HAVING NOT SERIOUSLY OBJECTED BY THE LD. DR AGAINST THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, IN THE INTEREST OF NATURAL JUSTICE, WE DIRECT THE LD. CIT(A) TO AFFORD MEANINGFUL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PRESENT HIS CASE BEFORE HIM AND ADJUDICATE THE CASE ON MERITS IN ACCORDANCE WITH LAW. THUS, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. SINCE WE HAVE HEARD AND DISPOSED OF THE MAIN APPEAL, THE STAY PETITION IN S.P. NO. 42/CHNY/2019 FILED BY THE ASSESSEE REQUIRES NO ADJUDICATION AND ACCORDINGLY, THE SP FILED BY THE ASSESSEE STANDS DISMISSED. I.T.A. NO. 3140/CHNY/18 & S.P. NO. 42/CHNY/19 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND THE STAY PETITION IS DISMISSED. ORDER PRONOUNCED ON THE 1 ST MARCH, 2019 AT CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 01.03.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.