PNR Housing Limited, Coimbatore V. DCIT Corporate Circle 2, Coimbatore

ITA 346/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6903 (ITAT-CHENNAI)
• Duration Of Justice: 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 12-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R VIJAYARAGHAVAN
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.346/CHNY/2019 & '& / ASSESSMENT YEAR : 2013-14 & S.P. NO.55/CHNY/2019 (IN I.T.A. NO.346/CHNY/2019) & '& / ASSESSMENT YEAR : 2013-14 M/S P.N.R. HOUSING LIMITED, 23/2, VISWA PARADISE APARTMENT, KALIDAS ROAD, RAM NAGAR, COIMBATORE 641 009. PAN : AABCP 0629 A V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, COIMBATORE. ( APPELLANT & PETITIONER) ()*+,/ RESPONDENT) +, - . / APPELLANT BY : SH. R. VIJAYARAGHAVAN, ADVOCATE )*+, - . / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / - 0# / DATE OF HEARING : 01.03.2019 12' - 0# / DATE OF PRONOUNCEMENT : 01.03.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE STAY PETITION WAS POSTED TODAY. BY THE CONS ENT OF BOTH THE PARTIES, THE APPEAL WAS ALSO TAKEN UP FOR HEARI NG. 2 I.T.A. NO.346/CHNY/19 S.P. NO.55/CHNY/19 2. SH. R. VIJAYARAGHAVAN, THE LD.COUNSEL FOR THE AS SESSEE, SUBMITTED THAT THE CIT(APPEALS) DISPOSED THE APPEAL EX PARTE WITHOUT CONSIDERING THE MERIT OF THE CASE. ACCORDI NG TO THE LD.COUNSEL, EVEN THOUGH THE ASSESSEE COULD NOT APPE AR BEFORE THE CIT(APPEALS), THE CIT(APPEALS) IS EXPECTED TO DISPO SE THE APPEAL ON MERIT. THEREFORE, THE LD.COUNSEL SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON M ERIT BEFORE THE CIT(APPEALS). 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. THE LD. D.R. SUBMITTED THAT T HE CIT(APPEALS) HAS NOT DISPOSED THE APPEAL ON MERIT. THEREFORE, A CCORDING TO THE LD. D.R., THE APPEAL MAY BE REMITTED BACK TO THE FI LE OF THE CIT(APPEALS). 4. HAVING HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. D.R., THIS TRIBUNAL IS OF THE CONSIDERED OPINION TH AT IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED BEFORE THE C IT(APPEALS) OR NOT, THE CIT(APPEALS) IS EXPECTED TO DISPOSE THE AP PEAL ON MERIT ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. THE CIT(APPEALS) HAS NO AUTHORITY / JURISDICTION TO DISMISS THE APPEAL F OR DEFAULT OR NON- 3 I.T.A. NO.346/CHNY/19 S.P. NO.55/CHNY/19 APPEARANCE OF THE ASSESSEE BEFORE HIM. THE VERY PO WER OF ENHANCEMENT GIVEN TO THE CIT(APPEALS) TO CONSIDER T HE APPEAL OF THE ASSESSEE WOULD BE DEFEATED IF THE CIT(APPEALS) DISMISSES THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE OF THE AS SESSEE. THEREFORE, UNDER THE SCHEME OF THE INCOME-TAX ACT, THE CIT(APPEALS) IS EXPECTED TO DISPOSE THE APPEAL ON M ERIT AFTER CALLING FOR RECORDS FROM THE ASSESSING OFFICER. TH EREFORE, THIS TRIBUNAL IS UNABLE TO UPHOLD THE ORDER OF THE LOWER AUTHORITY. ACCORDINGLY, THE IMPUGNED ORDER OF THE CIT(APPEALS) IS SET ASIDE AND THE ENTIRE ISSUE IS REMITTED BACK TO THE FILE O F THE CIT(APPEALS). THE CIT(APPEALS) SHALL EXAMINE THE MATTER ON MERIT AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE AND THEREAFT ER DECIDE THE SAME ON MERIT IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED BEFORE HIM OR NOT. 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. HOWEVER, THE STA Y PETITION STANDS DISMISSED. 4 I.T.A. NO.346/CHNY/19 S.P. NO.55/CHNY/19 ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST MARCH, 2019 AT CHENNAI. SD/- SD/- (. !) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 1 ST MARCH, 2019. KRI. - )056 76'0 /COPY TO: 1. +,/ APPELLANT 2. )*+,/ RESPONDENT 3. / 80 () /CIT(A)-1, COIMBATORE 4. PRINCIPAL CIT-1, COIMBATORE 5. 69 )0 /DR 6. :& ; /GF.