EL FORGE LIMITED, CHENNAI V. DCIT CORPORATE CIRCLE 2(3), CHENNAI

ITA 3402/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6007 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 20-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J PAVITHNAN KUMARJCIT D R
• Assessee Lawyers: S SRIDHAR
• Keywords: Opportunity of being heard; Set aside
• Section: 13; 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO.3402/CHNY/2019 / ASSESSMENT YEAR : 2007-08 M/S.EL FORGE LIMITED, NO.21C,ARK COLONY, ALWARPET, CHENNAI 600 018. ( / APPELLANT) [PAN AAACE 1706 C] THE INCOME TAX OFFICER, CORPORATE WARD-2(3), CHENNAI. ( !' /RESPONDENT ) !' # $ / APPELLANT BY : MR.S.SRIDHAR,ADVOCATE !' # $ / RESPONDENT BY : MR.J.PAVITHNAN KUMAR,JCIT ,D.R % #&' /DATE OF HEARING : 12.02.2020 () #&' /DATE OF PRONOUNCEMENT : .02.2020 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6, CHENNAI IN ITA NO.142/CIT (A)-6/10-11/AY2007-08, DATED 01.11.2019 FOR THE ASSESSMENT YEAR 2007-08. :-2-: ITA NO.3402/CHNY/ 2019 2. THE ASSESSEE, M/S.EL FORGE LIMITED , IS A COMPANY ENGAGED IN THE BUSINESS OF MANUFACTURING OF ROUGH STEEL FORGIN S AND FILED ITS RETURN OF INCOME FOR THE IMPUGNED ASSESSMENT YEAR O N 31.10.2007. THE SAID RETURN WAS INITIALLY PROCESSED U/S.143(1) OF THE ACT AND THE ASSESSING OFFICER, AFTER CONSIDERING THE PETITION U /S.154 OF THE ACT, PASSED THE ORDER OF RECTIFICATION REJECTING THE CLA IM OF DEDUCTION U/S.54G OF THE ACT ON THE GROUND THAT SINCE THERE I S NO CLAIM IN THE RETURN FOR DEDUCTION U/S.54G, RECTIFICATION OF THE INTIMATION FOR GRANTING THE SAID DEDUCTION U/S.54G DOES NOT ARISE. 3. IT WAS SUBMITTED BY LD. A.R. THAT THE ASSESSEE FILED AN APPEAL AGAINST THE ORDER PASSED BY THE A.O. UNDER SECTION 154 OF THE ACT DATED 01.10.2009. THE LD. A.R. FURTHER SUBMITTED TH AT THE LEARNED CIT(A), WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS WITH THE ENCLOSURES OF 105 PAGES FILED BEFORE HIM AND WITHOU T GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE, AND WITHOUT N OTIFYING THAT THERE WAS A DELAY OF 462 DAYS IN FILING THE APPEAL ETC., DISMISSED THE APPEAL EXPARTE AND ALSO DISMISSED THE APPEAL ON TE CHNICAL GROUND AS THE ASSESSEE HAS NOT ATTACHED THE ORDER UNDER DI SPUTE ALONG WITH THE DEMAND NOTICE AND APPEAL FEES PAID. :-3-: ITA NO.3402/CHNY/ 2019 4. PER CONTRA, THE LD. D.R INVITED OUR ATTENTION T O PARA-3 OF THE CIT(A)S ORDER AND SUBMITTED THAT, THOUGH 18 OPPORT UNITIES WERE GIVEN, THE ASSESSEE HAS NOT COMPLIED WITH THE REQUI REMENTS OF LEARNED CIT(A) AND HENCE, HE SUPPORTED THE ORDER OF THE LEARNED CIT(A). TOWARDS WHICH , LD. A.R SUBMITTED THAT DURING THE PROCEEDINGS BEFORE THE PRESENT LD.CIT(A) ON 19.03.2 019, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THE DETAILS BEFORE THE LEARNED CIT(A) AND THE CASE WAS RE-FIXED FOR HEARING ON 29.08.2019. THEREAFTER, THE LEARNED CIT(A) POSTED T HE CASE FOR HEARING ON 30.10.2019. THE LD. A.R. SUBMITTED THAT THE LEARNED CIT(A) PASSED THE ORDER ON 01.11.2019 WITHOUT GIVIN G ANY FINDINGS ON THE MERITS OF THE ISSUE RELATING TO THE APPEAL. THEREFORE, THE LD. A.R. PLEADED BEFORE US THAT THE ASSESSEE WAS NOT GI VEN REASONABLE OPPORTUNITY OF BEING HEARD WHILE DISPOSING THE APPE AL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LEAR NED CIT(A) DISMISSED THE APPEAL WITHOUT GIVING EFFECTIVE OPPOR TUNITY TO THE ASSESSEE. IN THE FACTS AND CIRCUMSTANCES OF THE CAS E, WE SET ASIDE THE ORDER FO THE LEARNED CIT(A) FOR A FRESH EXAMINA TION. THE LEARNED CIT(A) WOULD GIVE AN EFFECTIVE OPPORTUNITY OF BEING BEARD TO THE ASSESSEE ON THE ISSUE OF BELATED FILING OF THE APPE AL. IN CASE, HE :-4-: ITA NO.3402/CHNY/ 2019 CONDONES THE DELAY, THE LD. CIT(A) WOULD ADJUDICATE THE ISSUES ON MERITS. IN CASE, HE IS NOT CONDONING THE DELAY IN F ILING THE APPEAL, AFTER GIVING EFFECTIVE OPPORTUNITY, HE SHALL PASS A SPEAKING ORDER. THUS, THE CORRESPONDING GROUNDS OF APPEAL ARE ALLOW ED. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D. ORDER PRONOUNCED ON 13 TH FEBRUARY, 2020 AT CHENNAI. SD/- ( ) (MAHAVIR SINGH) ! / VICE PRESIDENT SD/- ( '# ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, *+, /DATED: 13 TH FEBRUARY, 2020. K S SUNDARAM +-#&./0/& /COPY TO: 1. !' / APPELLANT 2. !' /RESPONDENT 3. % 1& ) ( /CIT(A) 4. % 1& /CIT 5. /23& /DR 6. 345 /GF