Faridha Begum, Thanjavur V. DCIT Circle 1, Thanjavur

ITA 480/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1508 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S NATARAJA
• Assessee Lawyers: K MEENAKSHI SUNDARAM
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.480/CHNY/2019 ) *) / ASSESSMENT YEAR : 2012-13 SMT. FARIDHA BEGUM, NO.2889, ORIENTAL SUPER MARKET, SRINIVASAM PILLAI ROAD, THANJAVUR 613 001. PAN : AAAPF 4012 H V. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, THANJAVUR, (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI K. MEENAKSHISUNDARAM, CA ./,- 0 1 / RESPONDENT BY : SHRI S. NATARAJA, JCIT 2 0 3% / DATE OF HEARING : 06.06.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 14.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -1, TRICHY, DA TED 01.02.2019 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2. WE HEARD SHRI K. MEENAKSHISUNDARAM, THE LD. REPR ESENTATIVE FOR THE ASSESSEE AND SHRI S. NATARAJA, THE LD. DEPARTME NTAL REPRESENTATIVE. THE CIT(APPEALS) DISMISSED THE APPEAL OBSERVING AS UNDER:- 2 I.T.A. NO.480/CHNY/19 KEEPING IN VIEW CBDTS DIRECTION SO AS TO HAVE FAST ER DISPOSAL OF CASES INVOLVING TAX AMOUNT BELOW 10 LAKHS WITH A VIEW TO REDUCTION IN LITIGATION AND HENCE RE LIEF TO TAX PAYER AS WELL TO PROVIDE SMOOTHER AND BETTER TAX ADMINISTRATION, THE APPEAL IS HEREBY DISMISSED. FROM THE ABOVE OBSERVATION OF THE CIT(APPEALS), IT IS OBVIOUS THAT IN ORDER TO DISPOSE THE APPEAL FILED BY THE ASSESSEE I N A SPEEDY MANNER AND TO REDUCE THE LITIGATION, THE APPEAL WAS DISMIS SED BY THE CIT(APPEALS) WITHOUT DISCUSSING ANYTHING ON MERIT. 3. UNDER THE SCHEME OF INCOME-TAX ACT, THE PROCEEDI NG BEFORE THE ASSESSING OFFICER AS WELL AS THE CIT(APPEALS) IS A JUDICIAL PROCEEDING. INDIA IS FOLLOWING ADVERSARY SYSTEM OF ADJUDICATION . IN OTHER WORDS, THE ASSESSEE SHALL BE GIVEN SUFFICIENT OPPORTUNITY AND THE CIT(APPEALS) BEING THE FIRST APPELLATE AUTHORITY HAVING COTERMIN OUS POWER AS THAT OF THE ASSESSING OFFICER, IS EXPECTED TO DISPOSE OF THE AP PEAL ON MERIT AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD IRRESP ECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED BEFORE HIM OR NOT. F AST DISPOSAL IS ALSO A MATTER TO BE KEPT IN MIND WHILE DISPOSING OF THE APPEAL. IT DOES NOT MEAN THAT THE APPEAL OF THE ASSESSEE HAS TO BE DISM ISSED WITHOUT CONSIDERING THE MATTER ON MERIT. THE CBDT CIRCULAR INSTRUCTING THE AUTHORITIES TO DISPOSE THE APPEAL IN A SPEEDY MANNE R WAS MISUNDERSTOOD BY THE CIT(APPEALS) AND THE APPEAL OF THE ASSESSEE WAS DISMISSED WITHOUT CONSIDERING THE CASE ON MERIT. THIS TRIBUN AL IS OF THE CONSIDERED 3 I.T.A. NO.480/CHNY/19 OPINION THAT THE APPEAL HAS TO BE DISPOSED OF IN A SPEED AND FAST MANNER. AT THE VERY SAME TIME, SUFFICIENT OPPORTUN ITY SHOULD ALSO BE GIVEN TO THE ASSESSEE AND THE APPEAL HAS TO BE DISP OSED OF ONLY ON MERIT BY A SPEAKING ORDER. THE CIT(APPEALS) HAS NO OPTIO N EXCEPT TO RECORD HIS OWN REASON FOR CONCLUSION REACHED IN THE APPEAL FILED BY THE ASSESSEE. 4. DISMISSING THE APPEAL IN THE GUISE OF DISPOSING OF THE SAME IN A FAST MANNER WOULD AMOUNT TO BURIAL OF JUSTICE. THI S TRIBUNAL IS OF THE CONSIDERED OPINION THAT UNDER THE SCHEME OF OUR CON STITUTION AND ALSO THE INCOME-TAX ACT, THE CIT(APPEALS) IS BOUND TO DI SPOSE THE APPEAL BY CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND BY PASSING A SPEAKING ORDER. THEREFORE, THIS TRIBUNAL CANNOT APPRECIATE THIS KIND OF ORDER BY THE CIT(APPEALS) FOR ANY REASON. HENCE, WE ARE UNABLE TO UPHOLD THE ORDER OF THE CIT(APPEALS). ACCORDINGLY, THE ORDER OF THE CIT(APPEALS) IS SET ASIDE AND THE ENTIRE ISSUE RAISED BY THE ASSESSEE I S REMITTED BACK TO THE FILE OF THE CIT(APPEALS). THE CIT(APPEALS) SHALL C ONSIDER THE APPEAL ON MERIT AND PASS A SPEAKING ORDER BY RECORDING HIS OW N REASON FOR THE CONCLUSION REACHED IN THE ORDER IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED BEFORE HIM OR NOT AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 I.T.A. NO.480/CHNY/19 ORDER PRONOUNCED IN THE COURT ON 14 TH JUNE, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 14 TH JUNE, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-1, TRICHY 4. PRINCIPAL CIT- 2, TRICHY-2, TRICHY 5. 9< .3 /DR 6. =) > /GF.