Emerald Haven Realty Ltd., CHENNAI V. ACIT, CHENNAI

ITA 329/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4509 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 06-02-2017
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 3 29/MDS/2017 / ASSESSMENT YEAR :20 1 3 - 1 4 M / S. EMERALD HAVEN REALTY LTD., NO. 29, HADDOWS ROAD, CHENNAI 600 0 06 . [PAN: A A C CH 4 288 B E VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 2 , CHENN AI . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE / RESPONDENT BY : SHRI S UPRIYO PAL , J CIT / DATE OF HEARING : 08 . 0 5 .201 7 / DATE OF P RONOUNCEMENT : 30 . 0 5 .201 7 / 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) 6 , CHENNAI DATED 3 0 . 11 .201 6 RELEVANT TO THE ASSESSMENT YEAR 20 1 3 - 1 4 , WHEREIN , BESIDES RAISING VARIOUS GROUNDS IN ITS APPEAL , THE MAIN GROUND RAISED IN THE APPEAL OF THE ASSESSEE IS THAT WITHOUT REPRESENTATION FROM THE ASSESSEE, THE LD. CIT(A) PASSED EX - PARTE ORDER, WHICH CANNOT SUSTAIN UNDER THE LAW . I.T.A. NO. 3 29/M/17 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A BUILDER AND FILED ITS RETURN OF INCOME ON 30 .0 9 .20 1 3 DECLARING TOTAL INCOME OF . ( - )3,07,88,114 / - . THE RETURN FILED BY THE ASSESSEE WAS SELECTED FOR SCRUTINY AND AFTER DETAILED SCRUTINY, THE ASSESSMENT WAS COMPLETED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] DATED 3 1 . 12 .201 5 BY ASSESSING TOTAL INCOME OF THE ASS ESSEE AT . 2,24,99,510 / - AFTER MAKING VARIOUS DISALLOWANCES. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A). DESPITE SUFFICIENT OPPORTUNITIES GIVEN, THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE. HENCE, THE LD. CIT(A) PROCEEDED TO DECIDE THE APPEAL ON MERITS BASED ON THE FACTS AND MATERIALS AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS OF THE CASE, THE LD. CIT(A) HAS PARTLY ALLOWED THE APPEAL FILED BY THE ASSESSEE. 4. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TR IBUNAL . BY REFERRING TO THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY OF BEING HEARD TO SUBMIT HIS CASE BEFORE THE LD. CIT(A). 5. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THAT THE ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITIES TO PRESENT HIS CASE BEFORE THE LD. CIT(A) AND NO VALID REASON FOR NON - APPEARANCE WAS BROUGHT ON RECORD . 6 . WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IT WAS THE SUBMISSION OF I.T.A. NO. 3 29/M/17 3 THE ASSESSEE THAT THE EMPLOYEE OF THE ASSESSEE COMPANY HAS APPEARED BEFORE THE LD. CIT(A) AND SOUGHT FOR ADJOURNMENT FOR PRESENTING ITS CASE. DUE TO SOME UNAVOIDABLE CIRCUMSTANCE S, THE AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) TO SEEK ADJOURNMENT AND PRESENT SUBMISSIONS OF THE ASSESSEE. THEREFORE, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT ITS CASE THROUGH ITS AR. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT TO MEET THE ENDS OF JUSTICE, THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY OF BEING HEARD TO PRESENT ITS CASE BEFORE THE LD. CIT(A). THUS, WE REMIT THE ENTIRE CASE TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE AFRESH AFTER HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ADJOURNMENT FOR JUST CAUSE AND ADVISED TO COOPERATE WITH THE DEPARTMENT. THUS, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED ON THE 30 TH MAY , 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 30 . 0 5 . 201 7 V M/ - I.T.A. NO. 3 29/M/17 4 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.