Rajini Foundation Pvt Ltd., CHENNAI V. ITO Corporate Ward 5(4), CHENNAI

ITA 430/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6911 (ITAT-CHENNAI)
• Duration Of Justice: 9 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: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R PADMANABHAN
• 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.430/CHNY/2019 & '& / ASSESSMENT YEAR : 2013-14 & S.P. NO.45/CHNY/2019 (IN I.T.A. NO.430/CHNY/2019) & '& / ASSESSMENT YEAR : 2013-14 M/S RAJINI FOUNDATION PVT. LTD., NO.33, DORON COMPLEX, NO.37, 2 ND FLOOR, DAMODARAN STREET, T. NAGAR, CHENNAI - 600 017. PAN : AACCR 9412 Q V. THE INCOME TAX OFFICER, CORPORATE WARD 5(4), CHENNAI. ( APPELLANT & PETITIONER) ()*+,/ RESPONDENT) +, - . / APPELLANT BY : SHRI R. PADMANABHAN, CA )*+, - . / 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.430/CHNY/19 S.P. NO.45/CHNY/19 2. SHRI R. PADMANABHAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE CIT(APPEALS) DISPOSED THE APPEAL EX PARTE WITHOUT CONSIDERING THE MERIT OF THE CASE. ACCORD ING TO THE LD. REPRESENTATIVE, EVEN THOUGH THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(APPEALS), THE CIT(APPEALS) IS EXPECTED TO D ISPOSE THE APPEAL ON MERIT. THEREFORE, THE LD. REPRESENTATIVE SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGU E THE CASE ON MERIT 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. REPRESENTATIVE FOR THE ASSE SSEE AND THE LD. D.R., THIS TRIBUNAL IS OF THE CONSIDERED OP INION THAT IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEA RED BEFORE THE CIT(APPEALS) OR NOT, THE CIT(APPEALS) IS EXPECTED T O DISPOSE THE APPEAL ON MERIT ON THE BASIS OF THE MATERIAL AVAILA BLE ON RECORD. THE CIT(APPEALS) HAS NO AUTHORITY / JURISDICTION TO DISMISS THE 3 I.T.A. NO.430/CHNY/19 S.P. NO.45/CHNY/19 APPEAL FOR DEFAULT OR NON-APPEARANCE OF THE ASSESSE E BEFORE HIM. THE VERY POWER OF ENHANCEMENT GIVEN TO THE CIT(APPE ALS) TO CONSIDER THE APPEAL OF THE ASSESSEE WOULD BE DEFEAT ED IF THE CIT(APPEALS) DISMISSES THE APPEAL OF THE ASSESSEE F OR NON- APPEARANCE OF THE ASSESSEE. THEREFORE, UNDER THE S CHEME OF THE INCOME-TAX ACT, THE CIT(APPEALS) IS EXPECTED TO DIS POSE THE APPEAL ON MERIT AFTER CALLING FOR RECORDS FROM THE ASSESSI NG OFFICER. THEREFORE, THIS TRIBUNAL IS UNABLE TO UPHOLD THE OR DER 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 OF THE CIT(APPEALS). THE CIT(APPEALS) SHALL EXAMINE THE M ATTER ON MERIT AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESS EE AND THEREAFTER DECIDE THE SAME ON MERIT IRRESPECTIVE OF THE FACT W HETHER 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.430/CHNY/19 S.P. NO.45/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)-3, CHENNAI 4. PRINCIPAL CIT-5, CHENNAI 5. 69 )0 /DR 6. :& ; /GF.