PERFINT HEALTHCARE PRIVATE LIMITED, CHENNAI V. ITO CORPORATE WARD 5 (2), CHENNAI

ITA 602/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4331 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 20-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: G CHIDAMBARA VADIVOO
• Section: 143(3)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NO. 602/CHNY/2018 / ASSESSMENT YEAR: 2014-15 M/S. PERFINT HEALTHCARE PRIVATE LIMITED, DOOR NO. 11/7, 10 TH STREET, DR. VSI ESTATE, THIRUVANMIYUR, CHENNAI 600 041. [PAN:AADCP6854D] VS. THE INCOME TAX OFFICER, CORPORATE WARD 5(2), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS. G. CHIDAMBARA VADIVOO, C.A. / RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL. CIT / DATE OF HEARING : 06.02.2019 /DATE OF PRONOUNCEMENT : 12.02.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 3, CHENNAI, DATED 27.10.2017 RELEVANT TO THE ASSESSMENT YEAR 2014-15. BESIDES RAISING VARIOUS GROUNDS IN THE APPEAL, THE ASSESSEE HAS AGITATED THAT NO OPPORTUNITY OF HEARING TO THE ASSESSEE WAS GIVEN SINCE THE NOTICE OF HEARING WAS SENT TO OLD PREMISES DESPITE THE CHANGE OF ADDRESS WAS DULY I.T.A. NO. 602/CHNY/18 2 UPDATED IN THE PAN AS WELL AS INTIMATION TO THE REGISTRAR OF COMPANIES. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT] AFTER MAKING VARIOUS ADDITIONS. THE ASSESSEE CARRIED THE MATTER IN APPEAL. THE LD. CIT(A) ISSUED NOTICE ON VARIOUS DATES POSTING THE APPEAL FOR HEARING. SINCE THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE, BY APPLYING THE DECISION IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. [1991] 38 ITD 320 (DELHI), THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE. 3. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. BY REFERRING TO THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS ARGUED THAT SINCE THE NOTICE OF HEARING WAS SENT TO THE OLD ADDRESS OF THE ASSESSEE, THE ASSESSEE COULD NOT REPRESENT ITS CASE BEFORE THE LD. CIT(A) EVEN THOUGH THE ASSESSEE HAS UPDATED THE CHANGE OF ADDRESS IN THE PAN AS WELL AS INTIMATION TO THE REGISTRAR OF COMPANIES AND PRAYED THAT SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE SHOULD BE GIVEN TO PRESENT ITS CASE BEFORE THE LD. CIT(A). ON THE OTHER HAND, THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS OF THE LD. COUNSEL. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON I.T.A. NO. 602/CHNY/18 3 RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IT IS EVIDENT THAT THE APPELLATE ORDER WAS ISSUED TO THE OLD ADDRESS OF THE ASSESSEE THAT MEANS, THE LD. CIT(A) WOULD HAVE ISSUED NOTICE TO THE OLD ADDRESS ONLY. IT IS ALSO EVIDENT FROM THE TAXPAYERS COUNTERFOIL TOWARDS PAYMENT OF FEES THAT THE ASSESSEE HAS UPDATED THE NEW ADDRESS IN ITS PAN. SINCE THE ASSESSEE HAD NO OPPORTUNITY TO PRESENT ITS CASE DURING THE COURSE OF APPELLATE PROCEEDINGS, WE DIRECT THE LD. CIT(A) TO GIVE SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE AND ADJUDICATE THE ISSUES IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 12 TH FEBRUARY, 2019 IN CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 12.02.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.