SHRI C. BASKARAN, MADURAI V. ACIT, NCC -1, MADURAI

ITA 364/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6315 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Competent authority; Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.364/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2014 - 15 Shri C. Baskaran, 1, R.M.S. Building, Holy Reedemers Church, Madurai 625 001. [PAN:ADXPB8056H] Vs. The Assistant Commissioner of Income Tax, Non-Corporate Circle-1, No. 2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai 625 002. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri I. Dinesh, Advocate ŮȑथŎ की ओर से/Respondent by : Shri AR. V. Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 16.12.2021 घोषणा की तारीख /Date of Pronouncement : 16.12.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Madurai dated 31.12.2019 relevant to the assessment year 2014-15. 2. When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that the return filed by the assessee was initially taken up for limited scrutiny and subsequently, converted into complete scrutiny after obtaining approval vide note dated 27.12.2016 I.T.A. No. 364/Chny/20 2 and the assessment order was passed on 30.12.2016 within two days without giving proper opportunity of being heard to the assessee. In so far as non-appearance before the ld. CIT(A), it was further submission that the assessee could not appear before the ld. CIT(A) due to circumstances beyond his control and prayed that the assessee may be granted one more reasonable opportunity and the matter may be remitted back to the file of the Assessing Officer for de novo adjudication. 3. On the other hand, the ld. DR relied on the orders of authorities below. 4. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, initially, the return filed by the assessee was taken up for limited scrutiny and thereafter the Assessing Officer converted the limited scrutiny into complete scrutiny after obtaining approval from the competent authority vide Note dated 27.12.2016. We further find that the assessment order under section 143(3) of the Act was completed on 30.12.2016 within two days of obtaining approval for converting limited scrutiny into complete scrutiny without affording reasonable I.T.A. No. 364/Chny/20 3 opportunity of being heard to the assessee. In view of the above facts and circumstances, we set aside the ld. CIT(A)’s order and remit the matter back to the file of the Assessing Officer to decide the issue afresh in accordance with law after affording reasonable opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 16 th December, 2021. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 16.12.2021 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.