SHRI SUBRAMANIAN SHANKAR, CHENNAI V. ITO, NCW - 15 (5), CHENNAI

ITA 531/CHNY/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1708 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D SUNDARAJAN
• Assessee Lawyers: B RAMAKRISHNAN
• Keywords: Opportunity of being heard
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER ITA NO . 531 /CHNY/ 20 20 ASSESSMENT YEAR: 2013 - 14 SHRI. SUBRAMANIAM SHANKAR, OLD NO.5/3, NEW NO.8/3, M.G. ROAD, THIRUVALLUVAR NAGAR, THIRUVANMIYU R, CHENNAI 600 041. [PAN: AA SPS 2958M ] VS. THE INCOME TAX OFFICER, NON - CORPORATE WARD 15 (5) CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR . B. RAMAKRISHNAN, C.A / RESPONDENT BY : MR. D SUNDARAJAN, ADDL. CIT / DATE OF HEARING : 13.05. 2020 / DATE OF PRONOUNCEMENT : 13.05. 2020 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 15, CHENNAI IN APPEAL NO.ITA NO.206/CIT(A) - 15/2016 - 17 DATED 03.02.2020 FOR THE ASSESSMENT YEAR 2013 - 14 . ITA NO. 531/CHNY/2020 : - 2 - : 2 . MR. B. RAMAKRISHNAN, CHARTERED ACCOUNTANT REPRESENTED ON BEHALF OF THE ASSESSEE AND MR. D SUNDARAJAN, ADDL. CIT REPRESENTED ON BEHALF OF THE REVENUE . 3 . IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT THE ASSESSMENT ORDER DATED 31.03.2016 WAS RECEIVED BY THE ASSESSEE ON 20 TH APRIL, 2016. THE ASSESSEE HAD MANUALLY FILED HIS A PPEAL ON 18.05.2016. IT WAS A FURTHER SUBMISSION THAT IN LINE WITH THE AMENDED PROVISIONS OF RULE 45 OF THE INCOME TAX RULE, 1962, THE ASSESSEE HAD FILED THE APPEAL ELECTRONICALLY ON 14.06.2016. IT WAS A SUBMISSION THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAD UNFORTUNATELY NOT RECOGNIZED THE E - FILED APPEAL AND HAD DISMISSED THE APPEAL OF THE ASSESSEE BY AN ORDER DATED 03.02.2020 ON THE GROUND THAT THE APPEAL OF THE ASSESSEE HAS BEEN FILED MANUALLY AND IN PAPER FORM WHICH IS IN VIOLATION OF TH E AMENDED PROVISION OF RULE 45 OF THE INCOME TAX RULES, 1962. 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE APPEAL HAVING BEEN FILED ELECTRONICALLY ON 14.06.2016, HE HAD NO OBJECTION IF THE ISSUE IN THIS APPEAL ARE RESTORED TO TH E FILE OF ITA NO. 531/CHNY/2020 : - 3 - : THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATION BY TAKING INTO CONSIDERATION THE ELECTRONICALLY FILED APPEAL THAT WAS FILED ON 14.06.2016. 5 . WE HAVE CONSIDERED THE RIVAL SUBMISSION AND PERUSED THE MATERIALS AVAILABLE ON RECORD . 6. A PERUSAL OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) SHOWS THAT THE ASSESSEE HAS BEEN ISSUED A SHOW - CAUSE NOTICE ON 20.05.2019 IN RESPECT OF THE E - FILING REQUIREMENTS. IT WAS A SUBMISSION BY THE LEARNED AUTHORIZED REPRESENTATIV E WHEN THIS WAS PUT TO HIM , THAT THE ASSESSEE HAD NO KNOWLEDGE OF THE SHOW - CAUSE NOTICE ISSUED. AFTER CONSIDERING THE FACTS IN THE PRESENT CASE, AS ALSO THE REPLIES FILED ON BEHALF OF THE ASSESSEE AND CONSIDERING THE SUBMISSIONS OF THE LEARNED DEPARTMENTA L REPRESENTATIVE, WE ARE OF THE VIEW THAT THE ISSUES IN THIS APPEAL MUST BE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATION BY TAKING INTO CONSIDERATION THE FACT THAT THE ASSESSEE HAD FILED AN APPEAL IN THE ELECTRO NIC FORM ON 14.06.2016. ITA NO. 531/CHNY/2020 : - 4 - : IN THE CIRCUMSTANCES, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 531 /CHNY/20 20 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. OR DER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY , 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER / CHENNAI, / DATED: 13 TH MAY , 2020 IA, SR. PS SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF