Joseph Lawrence, Vellore V. ACIT Circle 1, Vellore

ITA 4/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1026 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 01-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYAPRABHAJCITD R
• Assessee Lawyers: T VASUDEVAN
• Keywords: Principle of natural justice
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.4/CHNY/2018 / ASSESSMENT YEAR :2011-12 SHRI JOSEPH LAWRENCE , 358,CHENNAI TO BANGALORE NH-46 ROAD, ARAPAKKAM VILLAGE, VELLORE 632 517. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, VELLORE. [PAN ACHPL 3327 N ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.T.VASUDEVAN,ADVOCATE $% ! ' # /RESPONDENT BY : MRS.S.VIJAYAPRABHA,JCIT,D.R & ' ' () / DATE OF HEARING : 11 - 0 9 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 11 - 0 9 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-13, CHENNA I IN APPEAL NO.186/CIT(A)-13/2011-12 DATED 03.11.2017 FOR THE ASSESSMENT YEAR 2011-12. 2. MR.T.VASUDEVAN REPRESENTED ON BEHALF OF THE ASSESSEE, AND MRS.S.VIJAYAPRABHA REPRESENTED ON BEHALF OF THE REVENUE. ITA NO.4/CHNY/2018 :- 2 -: 3. IT WAS SUBMITTED BY AUTHORISED REPRESENTATIVE O F ASSESSEE THAT THE APPEAL OF ASSESSEE FILED BEFORE THE LD.CIT (A) HAD BEEN DISMISSED FOR NON-PROSECUTION. IT WAS A SUBMISSION THAT THE ASSESSMENT ORDER GIVING EFFECT TO THE ORDER OF PRIN CIPAL COMMISSIONER OF INCOME TAX, CHENNAI HAD ALSO BEEN PASSED U/S.144 R.W.S 263 OF THE ACT ON 20.09.2016. IT WAS A SUBMISSION THAT THOUGH THE NOTICES HAVE BEEN SAID TO HAVE BEEN ISSUED ON THE ASSESSEE, IT S EEMS THAT THE SOME OF THE NOTICES WERE SERVED ON SOME OF THE EMPLOYEES OF THE ASSESSEE, WHICH HAD NOT BEEN RECEIVED BY THE ASSESSEE. IT WA S A FURTHER SUBMISSION THAT THE ASSESSEE MAY BE GRANTED AN OPPO RTUNITY TO REPRESENT HIS CASE BEFORE THE LD. ASSESSING OFFICER IN THE INTEREST OF NATURAL JUSTICE. 4. IN REPLY, THE LD.D.R VEHEMENTLY SUPPORTED THE O RDER OF LD.CIT(A) AND OPPOSED THE PRAYER OF LD.A.R. IT WAS SUBMITTED BY LD.D.R THAT ADMITTEDLY ADEQUATE OPPORTUNITY HAD BEE N GIVEN TO THE ASSESSEE AND THE ASSESSEE HAD FAILED TO MAKE USE OF THE OPPORTUNITIES. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE ASSESSMENT ORDER DATED 20.09.2016 SHOWS THAT THE FI RST NOTICE HAS BEEN ISSUED TO THE ASSESSEE ON 28.07.2016 POSTING T HE CASE FOR HEARING ON 04.08.2016, AND THE SECOND HAS BEEN ISSU ED TO THE ASSESSEE ON 12.09.2016 POSTING THE CASE FOR HEARING ON 19.09.2016. ITA NO.4/CHNY/2018 :- 3 -: A PERUSAL OF ORDER OF THE CIT(APPEALS) SHOWS THAT T HE APPEAL HAD BEEN POSED ON FIVE OCCASIONS AND NONE APPEARED. HOWEVER, CONSIDERING THE SUBMISSIONS OF THE LD.A.R THAT THE ASSESSEE HAS ALL THE DETAILS FOR EXPLAINING THE ADDITIONS MADE IN THE COURSE OF ASSE SSMENT, AND CONSIDERING THE PRAYER FOR NATURAL JUSTICE, THE IS SUES IN THE APPEAL IS RESTORED TO THE FILE OF THE LD. ASSESSING OFFICER FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBST ANTIATE HIS CASE. IF THE ASSESSEE DOES NOT CO-OPERATE IN THE SET ASIDE P ROCEEDINGS, THE LD. ASSESSING OFFICER SHALL BE AT LIBERTY TO PASS EX-PA RTE ORDER. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 11 TH SEPTEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 11 TH SEPTEMBER , 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 4. & 3( / CIT 2. $% ! / RESPONDENT 5. 145 $(6 / DR 3. & 3( () / CIT(A) 6. 57 8' / GF