SPA Promoters, CHENNAI V. ITO Non Corporate Ward 14(2), CHENNAI

ITA 436/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2062 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 20-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS D ROHINI
• Assessee Lawyers: S SATISH
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.436/CHNY/2019 /ASSESSMENT YEAR: 2011-12 M/S.SPA PROMOTERS, 69/39, VEERAPANDI NAGAR, 1 ST STREET, CHOOLAIMEDU, CHENNAI-600 094. [PAN: ABSFS 9546 A] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-14(2), CHENNAI. ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR.S.SATISH, ADV. )*( + /RESPONDENT BY : MRS.D.ROHINI, JCIT + /DATE OF HEARING : 19.06.2019 + /DATE OF PRONOUNCEMENT : 19.06.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNAI, I N ITA NO.68/CIT(A)- 12/18-19 DATED 29.01.2019 FOR THE AY 2011-12. 2. MRS.D.ROHINI, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND MR.S.SATISH, ADV., REPRESENTED ON BEHALF OF THE ASS ESSEE. ITA NO.436/CHNY/2019 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE APPEAL WA S HEARD BY THE LD.CIT(A) WITHOUT GRANTING ADEQUATE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS APPEAL. IT WAS A PRAYER THAT EVEN BEFORE THE AO THE ASSESSEE WAS UNABLE TO PRODUCE ALL THE EVIDENCES RE QUIRED FOR SUBSTANTIATING ITS RETURN. IT WAS A PRAYER THAT THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICATION. 4. IN REPLY, THE LD.DR SUBMITTED THAT THREE OPPORTU NITIES HAD BEEN GIVEN BY THE LD.CIT(A) AS HAS BEEN MENTIONED IN PAR A NO.3.6 OF HIS ORDER. IT WAS A SUBMISSION THAT EVEN BEFORE THE AO THE EVI DENCES CALLED FOR, WERE NOT SUBMITTED. IT WAS A SUBMISSION THAT IF TH E ISSUES IN THIS APPEAL ARE REMITTED BACK TO THE AO FOR RE-ADJUDICATION COS T MUST BE LEVIED ON THE ASSESSEE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. A PERUSAL OF THE ORDER OF THE LD.CIT(A) CLEARLY SHOWS THAT THREE OPPORTUNITIES HAD BEEN GIVEN TO THE ASSESSEE, AFTER WHICH, THE LD.CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE. A PERUSAL OF THE ORDER OF THE AO ALSO SHOWS THAT THE DOCUMENTS CALLED FOR BY THE AO FOR EXAMINATION HAVE NOT BEEN PRODUCED BEFORE HIM. HOWE VER, AS THE LD.AR ON BEHALF OF THE ASSESSEE NOW SUBMITTED THAT THE AS SESSEE WOULD BE ABLE TO PRODUCE ALL THE REQUIRED DOCUMENTS TO SUBSTANTIA TE ITS RETURN, IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THIS APP EAL ARE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICATION. HOWEVER, IT IS ALSO DIRECTED THAT THE ITA NO.436/CHNY/2019 :- 3 -: ASSESSEE SHALL PAY AN AMOUNT OF RS.10,000/- TO THE PRIME MINISTERS NATIONAL RELIEF FUND (PMNRF) ON ACCOUNT OF THE ASSE SSEES DEFAULT BEFORE THE AO AND THE LD.CIT(A). 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 19 TH DAY OF JUNE, 2019, IN CHENNAI. SD/- SD/- ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: 19 TH JUNE, 2019. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF