M/S DEOLITE HASKINS & SELLS, CHENNAI V. ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI

ITA 3451/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4163 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA
• Assessee Lawyers: SP CHIDAMBARAM
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 154

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NOS. 3451, 3452 & 3453/CHNY/2019 / ASSESSMENT YEARS : 2008-09 & 2017-18 M/S. DELOITTE HASKINS & SELLS, 52, ASV RAMANA TOWER, VENKATANARAYANA ROAD, T. NAGAR, CHENNAI 600 017. [PAN: AACFD3771D] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE I(1), CHENNAI 600 034. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI S.P. CHIDAMBARAM, ADVOCATE / RESPONDENT BY : MRS. R. ANITA, JCIT / DATE OF HEARING : 26.10.2020 /DATE OF PRONOUNCEMENT : 29.10.2020 / O R D E R PER BENCH : THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, CHENNAI DATED 25.10.2019 & 28.10.2019 RELEVANT TO THE ASSESSMENT YEAR 2008-09 AND 2017-18. THE ASSESSEE ALSO FILED AN APPEAL AGAINST THE ORDER UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 [ACT IN SHORT] PASSED BY THE LD. CIT(A) 2 FOR THE ASSESSMENT YEAR 2017-18. IN THE GROUNDS OF ALL THE APPEALS, BESIDES CHALLENGING THE GROUNDS ON MERITS, THE ASSESSEE HAS I.T.A. NOS.3451-3453/CHNY/19 2 MAINLY CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) BY RAISING SPECIFIC GROUND. 2. ALL THE APPEALS PERTAIN TO SAME ASSESSEE ARE BEING HEARD TOGETHER AND DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF BREVITY. WHEN THE APPEALS WERE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS VEHEMENTLY ARGUED THAT JUST BECAUSE THE ASSESSEE HAS SOUGHT FOR ADJOURNMENT, THE LD. CIT(A) HAS COME TO A CONCLUSION THAT THE APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE DISMISSED EITHER GIVING ANY FINAL NOTICE ADJUDICATING THE APPEALS ON MERITS. THUS, THE LD. COUNSEL PRAYED FOR REMITTING THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEALS ON MERITS. 3. ON THE OTHER HAND, THE LD. DR DUTIFULLY SUPPORTED THE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT IT IS NOT THE CASE OF THE DEPARTMENT THAT THE ASSESSEE HAS NOT RESPONDED TO THE HEARING NOTICE ISSUED BY THE LD. CIT(A), BUT, THE ASSESSEE HAS LEGALLY SOUGHT FOR ADJOURNMENT. IN FACT, NO AUTHORITY CAN DECIDE AN APPEAL UPON THE GROUNDS OF APPEAL OF THE ASSESSEE WITHOUT ANY SUPPORTING EVIDENCE, ETC. IN VIEW OF THE I.T.A. NOS.3451-3453/CHNY/19 3 ABOVE, THE ASSESSEE IS DIRECTED TO FURNISH ALL RELEVANT DOCUMENTS WITH COGENT EVIDENCE ALONG WITH SUITABLE EXPLANATION BEFORE THE LD. CIT(A) AND THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE ISSUES RAISED IN THE APPEALS OF THE ASSESSEE AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 29 TH OCTOBER, 2020 AT CHENNAI. SD/ - SD/ - (S JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 29.10.2020 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.