Caravel Logistics Private Limited, CHENNAI V. DCIT Corporate Circle 1(2), CHENNAI

ITA 681/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7810 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 1 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: 2013-2014
• Appeal Filed On: 18-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: T BANUSEKAR
• Keywords: Opportunity of being heard
• Section: 143(3)

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.NOS.679, 680 & 681/CHNY/2019 / ASSESSMENT YEAR:2011-12, 2012-13 & 2013-14 M/S. CARVEL LOGISTICS PRIVATE LIMITED, NO. 484, PANTHEON PLAZA, PANTHEON ROAD, EGMORE, CHENNAI 600 008. [PAN:AAACC2299J] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI T. BANUSEKAR, C.A. / RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL. CIT / DATE OF HEARING : 04.07.2019 /DATE OF PRONOUNCEMENT : 19.07.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 3, CHENNAI DATED 04.01.2019 RELEVANT TO THE ASSESSMENT YEARS 2011-12, 2012-13 AND 2013-14. BESIDES RAISING VARIOUS GROUNDS ON MERITS, THE ASSESSEE HAS CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSMENT UNDER SECTION 143(3) R.W.S. 92CA(3) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT] WAS COMPLETED AFTER MAKING VARIOUS DISALLOWANCE(S), AGAINST WHICH, THE ASSESSEE PREFERRED I.T.A. NOS.679-681/CHNY/19 2 APPEAL BEFORE THE LD. CIT(A) FOR ALL THE ASSESSMENT YEARS. THE LD. CIT(A) PASSED EX-PARTE ORDER AND DISMISSED THE APPEALS FILED BY THE ASSESSEE. 3. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST THE DISALLOWANCE(S) MADE IN THE ASSESSMENT ORDER, THE ASSESSEE PREFERRED FURTHER APPEAL BEFORE THE LD. CIT(A). HOWEVER, DESPITE VARIOUS OPPORTUNITIES GIVEN AND SINCE THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE, THE LD. CIT(A) PASSED EX-PARTE ORDER AND DISMISSED THE APPEALS, AGAINST THE NON- APPEARANCE, IT WAS THE SUBMISSIONS OF THE LD. COUNSEL THAT DUE TO HEAVY INCURRING OF REPAIR OF VESSELS, THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY WAS MOVING FROM PLACE TO PLACE AND HUGE LOSSES WERE INCURRED IN THE BUSINESS. THEREFORE, THE ASSESSEE WAS NOT IN A POSITION TO PURSUE THE MATTER BEFORE THE LD. CIT(A) THROUGH THEIR REPRESENTATIVE AND THUS, PRAYED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO PRESENT IT CASE. WITHOUT ADJUDICATING THE GROUNDS RAISED IN THE APPEALS OF THE ASSESSEE, THE LD. CIT(A) DISMISSED THE APPEALS ON THE GROUND THAT THERE WAS NO REPRESENTATION FROM ASSESSEE DESPITE VARIOUS OPPORTUNITIES GIVEN. CONSIDERING THE FACTS AND MATERIALS AVAILABLE ON RECORD, THE LD. CIT(A) IS EXPECTED TO ADJUDICATE THE ISSUES ON MERITS, WHICH WAS NOT DONE IN THIS CASE. IN VIEW OF THE ABOVE, WE DIRECT THE LD. CIT(A) TO ADJUDICATE THE ISSUES I.T.A. NOS.679-681/CHNY/19 3 ON MERITS IN ACCORDANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE 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 19.07.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.