South India Bottling Co. P Ltd., CHENNAI V. DCIT Corporate Circle 6(2), CHENNAI

ITA 710/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2704 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N ARJUN RAJC A S SRIDHAR
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , !' . , $ % BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ' ./ ITA NOS.710, 711 & 712/CHNY/2019 !& /ASSESSMENT YEARS: 2010-11, 2011-12 & 2013-14 M/S. SOUTH INDIA BOTTLING CO. PVT. LTD., NO.4, 10 TH STREET NANDANAM EXTENSION, NANDANAM, CHENNAI 600 035. [PAN: AAICS 3438B ] VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE WARD-6(2), CHENNAI. ( ' /APPELLANT) ( ()' /RESPONDENT) ' * + / APPELLANT BY : MR. N. ARJUNRAJ, CA FOR S.SRIDHAR, ADVOCATE ()' * + /RESPONDENT BY : MR. ARV SREENIVASAN, JCIT , ! * -$ /DATE OF HEARING : 27.08.2019 ./& * -$ /DATE OF PRONOUNCEMENT : 27.08.2019 0 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE THREE APPEALS FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1 5, CHENNAI, IN ITA NOS.144, 145 & 155/CIT(A)-15/2016-17 DATED 31.12 .2018 FOR THE ASSESSMENT YEARS 2010-11, 2011-12 & 2013-14. ITA NO.710, 711 & 712/CHNY/2019 :- 2 -: 2. MR. ARV SREENIVASAN, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND MR. N. ARJUN RAJ, CA FOR S. SRIDHAR, AD VOCATE REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY THE LD.AR THAT THE ASSESSEE HAD FI LED THESE APPEALS MANUALLY AS FOLLOWS: S. NO. PARTICULARS AY 20 10 - 11 AY 2011 - 12 AY 2013 - 14 1. DATE OF RECEIPT OF ASSESSMENT ORDER AS PER FORM 35 31.03.2016 31.03.2016 04.04.2016 2. DATE OF FILING OF MANUAL APPEAL 29.04.2016 29.04.2016 02.05.2016 3. DATE OF SHOW CAUSE NOTICE ISSUED 04.12.2018 04.12.2018 13.12.2018 4. DATE OF FILING OF E - APPEAL 25.12.2018 27.12.2018 27.12.2018 4. IT WAS A SUBMISSION THAT THE LD. CIT(A) HAD ISSU ED THE SHOW CAUSE NOTICE INTIMATING THAT THE APPEAL WAS TO BE FIL ED BY E-FILING AS MENTIONED IN THE CHART ABOVE. IT WAS A SUBMISSION THAT T HE LD. CIT(A) HAD DISMISSED THE APPEALS AND PASSED ORDER ON 31.12.2018 FOR THE ASSESSMENT YEARS 2010-11 & 2011-12 ON ACCOUNT OF DELAY AND FOR THE ASSESSMENT YEAR 2013-14 THE LD. CIT(A) HEL D THAT THE ASSESSEE HAD NOT FILED THE APPEAL BY E-FILING ITSELF, THOUGH THE SAME HAD BEEN FILED ON 27.12.2018. IT WAS A SUBMISSION T HAT THE ISSUE WAS SQUARELY COVERED BY THE DECISION OF CO-ORDINATE B ENCH OF THIS TRIBUNAL IN THE CASE OF SHRI D.SAIVENUGOPAL VS. ITO IN ITA ITA NO.710, 711 & 712/CHNY/2019 :- 3 -: NO.385/CHNY/2019 DATED 17.06.2019 DATED 17.06.2019 FO R THE ASSESSMENT YEAR 2013-14. 5. IN REPLY, THE LD.DR VEHEMENTLY SUPPORTED THE ORDER O F THE AO AND THE LD.CIT(A). 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 7. A PERUSAL OF THE DECISION OF THE CO-ORDINATE BEN CH OF THIS TRIBUNAL IN THE CASE OF SHRI D.SAIVENUGOPAL VS. ITO, REFERRED TO SUPRA, SHOWS THAT THE CO-ORDINATE BENCH HAD FOLLOWED THE DECISION IN THE CASE OF SHRI GP SARAVANAN VS. ITO IN ITA NO. 279/CHNY/2019 DATED 10.05.2019 HELD AS FOLLOWS: 6. A PERUSAL OF THE DECISION OF THE CO-ORDINATE BE NCH OF THIS TRIBUNAL IN THE CASE OF SHRI G.P.SARAVANAN VS. ITO, REFERRED TO SUPRA, WHEREIN, IT HAS BEEN HELD AS FOLLOWS: 4. HAVING HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. D.R., THIS TRIBUNAL FINDS THAT THE APPEAL WAS MANUALLY FILED O N 02.05.2016. IT IS NOT THE CASE OF THE REVENUE THAT ANY DEFECT MEMO WA S ISSUED OR THE APPEAL WAS RETURNED. WHEN THE APPEAL WAS FILED BY T HE ASSESSEE MANUALLY, IF IT IS NOT IN TUNE WITH THE STATUTORY R EQUIREMENT, IT IS FOR THE CIT(APPEALS) EITHER TO ISSUE A DEFECT MEMO OR T O RETURN THE APPEAL FILED MANUALLY, TO THE ASSESSEE. ADMITTEDLY, NO SUCH ACTION WAS TAKEN BY THE CIT(APPEALS). THE APPEAL WAS EFILE D ON 22.12.2018. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT WHEN THE ASSESSEE ADMITTEDLY FILED THE APPEAL MANUALLY ON 02 .05.2016 AND ALSO E-FILED ON 22.12.2018, THE ASSESSEES EFILING OF AP PEAL WOULD RELATE BACK TO THE ORIGINAL DATE OF FILING APPEAL MANUALLY ON 02.05.2016. IN OTHER WORDS, THERE IS NO DELAY IN FILING THE APPEAL . IF E-FILING OF APPEAL ON 22.12.2018 RELATES BACK TO MANUAL FILING OF APPE AL ON 02.05.2016, THERE IS NO DELAY AT ALL. HENCE, THE CIT(APPEALS) O UGHT TO HAVE DISPOSED OF THE APPEAL ON MERIT. IN VIEW OF THE ABO VE, WE ARE UNABLE TO UPHOLD THE ORDERS OF THE AUTHORITIES BELOW. ACCO RDINGLY, ORDERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE AND THE EN TIRE ISSUE IS REMITTED BACK TO THE FILE OF THE CIT(APPEALS). THE CIT(APPEALS) SHALL CONSIDER THE APPEAL ON MERIT AND DISPOSE THE SAME I N ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE A SSESSEE. 7. RESPECTFULLY FOLLOWING THE DECISION OF THE CO-OR DINATE BENCH OF THIS TRIBUNAL IN THE CASE OF SHRI G.P.SARAVANAN VS. ITO, REFERRED TO SUPRA, AS ITA NO.710, 711 & 712/CHNY/2019 :- 4 -: THE ASSESSEE HAS FILED ITS APPEAL MANUALLY ON 25.04 .2016 AND HAS E-FILED THE SAME ON 12.01.2019, THE SAID E-FILED APPEAL WOU LD IN FACT RELATE BACK TO THE DATE OF FILING OF THE APPEAL MANUALLY ON 25. 04.2016. THIS BEING SO, WE ARE OF THE VIEW THAT THE ORDER OF THE LD.CIT(A) IS UNSUSTAINABLE AND CONSEQUENTLY, SET ASIDE THE SAME AND THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD.CIT(A) FOR ADJUDICAT ION ON MERITS. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. 8. RESPECTFULLY FOLLOWING THE DECISION OF THE CO-ORD INATE BENCH OF THIS TRIBUNAL IN THE CASE OF SHRI D. SAIVENUGOPAL VS . ITO, REFERRED TO SUPRA, THE ORDERS OF THE LD. CIT(A) ARE SET ASIDE A ND THE ISSUES OF THE APPEALS RESTORE TO THE FILE OF THE LD. CIT(A) TO ADJ UDICATE THE APPEALS ON MERITS. 9. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSES SEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH DAY OF AUGUST, 2019, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) $ /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 1' /DATED: 27 TH AUGUST, 2019. EDN, SR. PS 0 * (-23 43&- /COPY TO: 1. ' /APPELLANT 4. , 5- /CIT 2. ()' /RESPONDENT 5. 3!67 (- /DR 3. , 5- ( ) /CIT(A) 6. 7: ; /GF