Late Sriram Vedam, Udumalpet V. ITO, Corp Ward 3(2), Chennai

ITA 637/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7802 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 13-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: DIMPLE CHAUDHURY
• Keywords: Opportunity of being heard; Corroborative evidences; Condonation of delay; Set aside
• Section: 143(1); 144

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.637/CHNY/2019 / ASSESSMENT YEAR :2012-13 LATE SRIRAM VEDAM, B-29, SIKANDAR BASHA STREET, GANDHINAGAR, UDUMALPET, TAMIL NADU 642 154. [PAN: AAVPS4309R] VS. THE INCOME TAX OFFICER, CORPORATE WARD-3(2), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. DIMPLE CHAUDHURY, C.A / RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT / DATE OF HEARING : 03.07.2019 /DATE OF PRONOUNCEMENT : 19.07.2019 / 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)-7, CHENNAI DATED 30.11.2018 RELEVANT TO THE ASSESSMENT YEAR 2012-13. BESIDES RAISING VARIOUS GROUNDS IN THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER WITHOUT ADJUDICATING THE ISSUES ON MERITS. 2. THE APPEAL OF THE ASSESSEE IS FOUND TO HAVE BEEN FILED LATE BY 43 DAYS BEFORE THE TRIBUNAL. BY REFERRING TO THE PETITION FOR CONDONATION OF DELAY IN SUPPORT OF AN AFFIDAVIT FILED BY THE DECEASED ASSESSEES WIFE, THE LD. I.T.A. NO.637/CHNY/19 2 COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAD EXPIRED ON 21.05.2015 DUE TO CANCER AND THEREBY, ASSESSEES FAMILY SHIFTED TO NATIVE PLACE. THEREFORE, THE NOTICES SEND BY THE LD. CIT(A) AS WELL AS APPELLATE ORDER HAS NOT REACHED THE ASSESSEE. IT WAS FURTHER SUBMISSION THAT THE DELAY IN FILING THE APPEAL IS NEITHER INTENTIONAL NOR WANTON AND PRAYED FOR CONDONING THE DELAY IN FILING THE APPEAL. AGAINST THE SUBMISSIONS OF THE LD. COUNSEL, THE LD. DR HAS NOT EXPRESSED ANY OBJECTION AND ACCORDINGLY, SINCE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR ADJUDICATION. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2012-13 ON 30.09.2012 ADMITTING TOTAL INCOME OF . 35,18,091/-. THE RETURN WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY. AGAINST SERVICE OF STATUTORY NOTICES AND DESPITE MAKING VARIOUS EFFORTS TO GET THE DETAILS, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY PARTICULARS AS REQUIRED FOR VERIFICATION. ACCORDINGLY, BASED ON THE MATERIAL AVAILABLE ON RECORD, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 144 OF THE ACT AND DETERMINED THE INCOME OF THE ASSESSEE AT . 2,13,37,226/- AFTER MAKING VARIOUS ADDITIONS. 4. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE LD. CIT(A). DESPITE VARIOUS OPPORTUNITIES GIVEN, IT APPEARS THAT THE ASSESSEE HAS NEITHER PUT I.T.A. NO.637/CHNY/19 3 APPEARANCE NOR FILED ANY WRITTEN SUBMISSION IN PRESENTING THE CASE. ACCORDINGLY, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 5. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. IT WAS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE ASSESSMENT IN THIS CASE WAS COMPLETED UNDER SECTION 144 OF THE ACT ON 23.03.2015 IN THE ABSENCE OF SUPPORTING EVIDENCE. IT WAS THE SUBMISSION THAT THE ASSESSEE WAS A NRI AND NOT PERMANENTLY RESIDING IN INDIA AND THEREFORE, DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE NOTICES ISSUED BY THE ASSESSING OFFICER, HAS NOT REACHED THE ASSESSEE IN TIME FOR FURNISHING THE PARTICULARS AS CALLED FOR THROUGH VARIOUS NOTICES. IT WAS THE SUBMISSION OF THE LD. COUNSEL THAT AGAINST THE 144 ASSESSMENT, THE ASSESSEE PREFERRED FURTHER APPEAL BEFORE THE LD. CIT(A). DUE TO NON-APPEARANCE AND IN THE ABSENCE OF PARTICULARS/WRITTEN SUBMISSIONS, THE APPEAL OF THE ASSESSEE WAS DISMISSED. IT WAS THE SUBMISSION OF THE LD. COUNSEL THAT THE ASSESSEE HAS EXPIRED ON 21.05.2015 AND THEREFORE, WIFE OF THE ASSESSEE SMT. NANDHITHA VEDAM HAS SHIFTED HER RESIDENCE TO NATIVE PLACE AND THEREBY, THE NOTICES ISSUED BY THE LD. CIT(A) COULD NOT BE COMPLIED WITH. IT WAS THE SUBMISSION THAT THE NON- APPEARANCE/NON-COMPLIANCE TO THE NOTICES ISSUED BY THE AUTHORITIES BELOW ARE UNINTENTIONAL AND BEYOND THE CONTROL OF THE ASSESSEE AND PRAYED FOR OFFERING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE FOR PRESENTING THE CASE. ON THE OTHER HAND, THE LD. DR FAIRLY CONCEDED THAT THE ASSESSEE WAS I.T.A. NO.637/CHNY/19 4 PREVENTED BY SERIOUS CAUSE AND THEREBY, THE ENTIRE ISSUES MAY BE REMITTED TO THE FILE OF THE ASSESSING OFFICER. 6. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. CONSEQUENT UPON THE DEMISE OF THE ASSESSEE, THE ASSESSEES FAMILY HAS SHIFTED TO HER NATIVE PLACE AND THEREBY, THE LEGAL HEIR OF THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING. THESE FACTS ARE NOT IN DISPUTE. UNDER THESE FACTS AND CIRCUMSTANCES, WE SET ASIDE THE ORDERS OF AUTHORITIES BELOW AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO CONSIDER THE PARTICULARS AS MAY BE FILED BY THE ASSESSEE AND DECIDE THE ISSUES IN ACCORDANCE WITH LAW AFTER AFFORDING SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FILE LEGAL HEIR CERTIFICATE, WHICH WAS NOT FILED BEFORE THE TRIBUNAL AND PRODUCE ALL OTHER PARTICULARS AS MAY BE CALLED FOR ADJUDICATION OF VARIOUS ISSUES RAISED IN THE APPEAL PREFERRED BY THE DECEASED ASSESSEE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 19 TH JULY, 2019 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE .07.2019 VM/- I.T.A. NO.637/CHNY/19 5 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.