Hemalatha Bhaiya, CHENNAI V. ITO, CHENNAI

ITA 514/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90312 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 12-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR NISCHAL IRS
• Assessee Lawyers: N K MOHNOT ITP
• Section: 147

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , ! , ' #$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.514/MDS/2015 ( / ASSESSMENT YEAR : 2006-2007) SMT. HEMALATA BHAIYA, NO.68/4, GODOWN STREET, 1 ST FLOOR, CHENNAI 600 001. [PAN: AABPH 4528H] ( %& /APPELLANT) VS THE INCOME TAX OFFICER, BUSINESS WARD VIII (4), CHENNAI. ( !'%& /RESPONDENT) / APPELLANT BY : SHRI. N.K. MOHNOT, I.T.P. / RESPONDENT BY : DR. NISCHAL, IRS, JCIT. /DATE OF HEARING : 13.04.2015 ! /DATE OF PRONOUNCEMENT : 13.04.2015. ( / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI, D ATED 27.11.2014 FOR THE ASSESSMENT YEAR 2006-2007. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: I.T.A.NO.514/MDS/2015. :- 2 -: 1. THE ORDER DATED 27.11.2014 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 13, CHENNAI 600 034, IS QUITE ARBITRARY, ILLEGAL AND CONTRARY T O THE FACTS OF THE CASE OF YOUR APPELLANT. 2. THE LEARNED CIT(A) FAILS IN GIVING THE PROPER OPPORTUNITY OF HEARING. 3. THE LEARNED CIT(A) ERRED IN NOT GIVING FRESH OPPORTUNITY AFTER RESTRUCTURING OF JURISDICTION. 4. THE LEARNED CIT(A) HAS FURTHER ERRED IN NOT APPRECIATING THE FACTS OF THE CASE. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND HAD NOT FILED THE RETURN OF INCOME FOR THE ASSESSME NT YEAR 2006-07. BUT THE ASSESSEE FILED HER RETURN OF INCOME FOR THE ASS ESSMENT YEAR 2008-09 ON 09.07.2010 THROUGH WHICH IT WAS NOTED THAT THE ASSE SSEE HAD INCOME FROM CAPITAL GAINS, INTEREST & OPENING CAPITAL PERTAININ G TO FINANCIAL YEAR 2005- 06 RELEVANT TO ASSESSMENT YEAR 2006-07. AFTER OBTA INING APPROVAL FROM THE JCIT, THE ASSESSMENT FOR THE A.Y. 2005-06 OF THE AS SESSEE WAS RE-OPENED, BY THE ASSESSING OFFICER BY ISSUE OF NOTICE U/S.148 ON 12.08.2012. SINCE, THE ASSESSEE DID NOT RESPOND TO THE NOTICE, A REMIN DER LETTER DATED 24.09.2012 WAS ISSUED. IN RESPONSE TO THE REMINDER LETTER, THE ASSESSEE FILED A LETTER STATING THAT RETURN OF INCOME FILED FOR THE ASSESSMENT YEAR MAY KINDLY BE TREATED AS ONE FILED IN RESPONSE TO Y OUR ABOVE NOTICE.. I AM TRYING TO GET A COPY OF ACK. FROM MY ERSTWHILE A UDITOR FROM MUMBAI WHO HAVE FILED MY RETURNS... LATER ON, AFTER ANOTHER REMINDER, THE ASSESSEE FILED A LETTER ON 27.09.2013 STATING THAT I OBJECT TO THE ABOVE PROCEEDINGS, SINCE I HAVE ALREADY FILED MY RETURN O F INCOME FOR THE I.T.A.NO.514/MDS/2015. :- 3 -: ASSESSMENT YEAR ON 4 TH DECMBER, 2006 VIDE ACKNOWLEDGEMENT NO.121106702 WITH ITO-12(1) (1), MUMBAI. BUT, THE ASSESSEE DID NOT FURNISH COPIES OR EVIDENCE FOR HAVING FILED THE RET URN OF INCOME . HENCE, THE ASSESSING OFFICER SENT A LETTER TO THE ITO 12(1) (1 ), MUMBAI AND IN REPLY DATED 09.10.2013, THE ITO, MUMBAI STATED THAT NO RETURNS ARE FILED BY SMT. HEMALATA BHAIYA (PAN AABPH 4528H) ON THE DATES AND ACKN. NUMBERS STATED IN HER LETTER DATED 27.09.2013 . FINALLY, THE ASSESSING OFFICER ISSUED A NOTICE DATED 17.01.2014 TO THE ASSESSEE PROPOSING THE ADDITIONS BASED ON THE MATERIAL AVAILABLE ON RECORDS. IN RESPONSE, NO ONE APPEARED AND FURNISHED ANY DETAIL OR EVIDENCE. THEREFORE, THE A SSESSING OFFICER CONCLUDED THE ASSESSMENT U/S.144 R.W.S. 147 BY DETE RMINING THE TAXABLE INCOME AT J70,73,540/-. AGGRIEVED, THE ASSESSEE PR EFERRED AN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). 4. THE CASE WAS FIXED FOR HEARING ON 13.11.2014 BEF ORE THE COMMISSIONER OF INCOME TAX (APPEALS). THE ASSESSEE FILED A LETTER DATED 13.11.2014 SEEKING ADJOURNMENT. HOWEVER, THE COMMI SSIONER OF INCOME TAX (APPEALS) DENIED THE ADJOURNMENT AND DISMISSED THE APPEAL. AGAINST THIS, THE ASSESSEE PREFERRED AN APPEAL BEFORE US. 5. THE LD. AUTHORISED REPRESENTATIVE PRAYED FOR GIV ING ONE MORE OPPORTUNITY TO PRESENT THE CASE BEFORE THE COMMISSI ONER OF INCOME TAX I.T.A.NO.514/MDS/2015. :- 4 -: (APPEALS) AND SUBMITTED THAT THE ASSESSEES NON APP EARANCE BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) WAS NEITHER WILLFUL NOR WANTON. 6. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION FOR GIVING ONE MORE OPPORTUNITY TO THE AS SESSEE. 7. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE REM IT THE ENTIRE ISSUE BACK TO THE FILE OF THE COMMISSIONER OF INCOM E TAX (APPEALS) WITH THE DIRECTION TO THE COMMISSIONER OF INCOME TA X (APPEALS) TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FO RTH THE ASSESSEES CASE AND DECIDE THE ISSUE AFRESH. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA N O.514/MDS/ 2015 IS PARTLY ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED ON MONDAY, THE 13 TH DAY OF APRIL, 2015, AT CHENNAI. SD/- SD/- ( ! ) (CHALLA NAGENDRA PRASAD) ' / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER '# /CHENNAI. $% /DATED:13.04.2015. KV %& '( )( /COPY TO: 1. * APPELLANT 2. / RESPONDENT 3. + ( )/CIT(A) 4. + /CIT 5. (,- . /DR 6. -/ 0 /GF. I.T.A.NO.514/MDS/2015. :- 5 -: