CATHERINE SANTHAKUMARI, CHENNAI V. ITO, NCW-7(2), CHENNAI

ITA 3482/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8777 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 21-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M. SUBASHRI
• Assessee Lawyers: NITHYA SANKARAN
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 54F

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I T.A. NO. 3482/CHNY/2018 / ASSESSMENT YEAR:2015-16 CATHERINE SANTHAKUMARI LEGAL HEIR OF LATE RAGHAVAN DHANASEKHARAN, 41/D3, VIVEK NAGAR, AMBATTUR, CHENNAI 600 053. [PAN:BEHPD6785F] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 7(2), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SMT. NITHYA SANKARAN, CA / RESPONDENT BY : MS. M. SUBASHRI, JCIT / DATE OF HEARING : 02.04.2019 /DATE OF PRONOUNCEMENT : 03.04.2019 / 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 2015-16. BESIDES CHALLENGING DENIAL OF DEDUCTION UNDER SECTION 54F OF THE INCOME TAX ACT, 1961 [ACT IN SHORT], THE ASSESSEE MAINLY CHALLENGED EXPARTE ORDER PASSED BY THE LD. CIT(A). 2. THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 24 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AN AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH; THE LD. I.T.A. NO.3482/CHNY/18 2 DR HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, SINCE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE, THE DELAY OF 24 DAYS IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND DERIVES INCOME FROM SALE OF PLOTS AND OTHER SOURCES. THE ASSESSEE FILED RETURN OF INCOME ADMITTING AN INCOME OF .64,280/-. THE CASE WAS SELECTED FOR SCRUTINY TO VERIFY THE CLAIM OF THE ASSESSEE MADE UNDER SECTION 54F OF THE ACT. AGAINST STATUTORY NOTICES, THE ASSESSEE FILED THE DETAILS. AFTER VERIFICATION OF THE DETAILS OF THE ASSESSEE, THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT WAS COMPLETED BY DENYING THE EXEMPTION CLAIMED UNDER SECTION 54F OF THE ACT AND ADDING AN AMOUNT OF .2,00,04,000/- AND ASSESSING THE TOTAL INCOME AT .2,00,68,280/-. ON APPEAL, THE LD. CIT(A) DISMISSED THE APPEAL BY PASSING EXPARTE ORDER. 4. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE MAINLY CHALLENGED THE EXPARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT(A). HOWEVER, THE LD. DR RELIED ON THE ORDERS OF AUTHORITIES BELOW. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE I.T.A. NO.3482/CHNY/18 3 AND IN ORDER TO MEET THE PRINCIPLES OF NATURAL JUSTICE, WE REMIT THIS ISSUE BACK TO THE FILE OF THE LEARNED CIT(A) WITH A DIRECTION TO DISPOSE OF THIS APPEAL AFRESH AFTER GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD. ACCORDINGLY, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 03 RD APRIL, 2019 AT CHENNAI. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 03.04.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.