Sri P.Vaithyalingam, Trichy V. ITO WARD-1(2), Trichy

ITA 475/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9156 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 25-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी) ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA No.: 475/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2003-04 Shri P. Vaithilingam, No.7, Rockfort Complex, Chathram Bus Stand, Trichy – 620 002. PAN : AAEPV 1719R v. The ITO, Ward – I(2), Williams Road, Cantonment, Trichy – 620 001. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 08.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 08.11.2021 आदेश /O R D E R 1. This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Trichy, in ITA No.453/2010-11/CIT(A)-1/TRY, order dated 26.12.2019. The Assessment was framed by Income Tax Officer, Ward I(2), Trichy for the assessment year 2003-04 vide order dated 30.12.2010 U/s 143(3) r.w.s. 260 of the Income Tax Act, 1961 (hereinafter ‘the Act’). 2 I.T.A. No.475/Chny/2020 2. At the outset, it is noticed that none present for assessee, when the appeal was called for hearing. However, going through the facts, I decided to decide the appeal after hearing ld. senior Department Representative. 3. I have gone through the grounds raised by the assessee in regard to two additions of Rs.3,00,000/- of expenditure and Rs.4,00,000/- towards receipt each from assessee’s HUF and his brother’s HUF, added by the AO. The contention of the assessee in grounds of appeal is against ex- parte order passed by CIT(A) without recording any finding on merits. I noticed from the order of CIT(A), para 4 which reads as under:- “4. It appears that assessee has no interest in pursuing appeal filed by him and has nothing to say and he is either unwilling or incapable of furnishing adequate evidence in support of his own claims. On basis of details available from record it could be seen that appeal of assessee has no merit and the same is hence dismissed.” The CIT(A) has dismissed the appeal simply for non- prosecution. When these facts were confronted to ld. senior Department Representative, he fairly conceded the position and stated that matter can be remanded back to the file of the CIT(A). 3 I.T.A. No.475/Chny/2020 4. After hearing ld. senior DR and going through the case records as noted above, I’m of the view that the CIT(A) is a quasi judicial authority and in the statute of Income Tax Act, CIT(A) cannot dismiss the appeal for default expressly or by inevitable implication, but the appellate authority has to decide the appeal on merits. The appellate authority has no jurisdiction to dismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). The appeal is remanded back to the file of CIT(A) for fresh adjudication, after allowing reasonable opportunity of being heard to the assessee. We order accordingly. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 8 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 8 th November, 2021 4 I.T.A. No.475/Chny/2020 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.