ABHINANDAN, VELLORE V. ACIT CIRCLE 1, VELLORE

ITA 715/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8097 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BALINA SURESH BABUJCITD R
• Assessee Lawyers: N VIJAYKUMR
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.714/CHNY/2018 / ASSESSMENT YEAR :2014-15 SHRI SAMBHAV KUMAR AJITHRAJ , 118,BAZAAR STREET, ARCOT, VELLORE 632 503. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, VELLORE . [PAN AAIPS 2072 C ] ( / APPELLANT) ( /RESPONDENT) ./ I.T.A.NO.715/CHNY/2018 / ASSESSMENT YEAR :2014-15 SHRI AJITHRAJ ABINANDHAN , 118,BAZAAR STREET, ARCOT, VELLORE 632 503. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, VELLORE . [PAN AABPA 4666 M] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.N.VIJAYKUMR, C.A $% ! ' # /RESPONDENT BY : MR.BALINA SURESH BABU,JCIT,D.R & ' ' () / DATE OF HEARING : 19 - 12 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 24 - 12 - 201 8 ITA NOS. 714 & 715/CHNY/2018 :- 2 -: / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER ITA NO.714/CHNY/2018 IS AN APPEAL FILED BY THE ASSE SSEE, SHRI SAMBHAV KUMAR AJITHRAJ AGAINST THE ORDER OF TH E COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI, I N ITA NO.100 /CIT(A)-13/2014-15 DATED 22.09.2017 FOR ASSESSMENT YEAR 2014- 15, AND ITA NO.715/CHNY/2018 IS AN APPEAL FILED BY THE ASSE SSEE, SHRI AJITHRAJ ABINANDHAN AGAINST THE ORDER OF THE C OMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI, IN ITA NO.102/CIT (A)- 13/2014-15 DATED 22.09.2017 FOR ASSESSMENT YEAR 201 4-15. AS THE ISSUES RAISED IN THE ABOVE TWO APPEALS ARE INTER-CONNECTED, THESE TWO APPEALS FILED BY DIFFERENT ASSESSEES ARE DISPOSED OFF BY THIS COMMON ORDER. 2. MR.N.VIJAYKUMR REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.BALINA SURESH BABU REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE ASSESSEE IS IN THE BUSINESS OF JEWELLERY AND MONEY LENDING. IT WAS A SUBMISSION THAT ON ACCOUNT OF NON-REPRESENTATION BEFORE THE LD. ASSESSING OFFI CER, THE ASSESSMENTS HAD BEEN COMPLETED ON 29.12.2016 U/S.14 4 OF THE ACT. IT WAS A SUBMISSION THAT BEFORE THE LD.CIT(A), THE ASS ESSEE HAD PLACED SUBSTANTIAL EVIDENCES, BUT IN THE REMAND REPORT, TH E LD. ASSESSING ITA NOS. 714 & 715/CHNY/2018 :- 3 -: OFFICER HAD MADE STATEMENT THAT IN THE COURSE OF A SSESSMENT PROCEEDINGS, THE ASSESSEE OR HIS DULY AUTHORIZED RE PRESENTATIVE COULD NOT FURNISH ANY EXPLANATION TO THE CASH CREDITS AVA ILABLE IN THE ASSESSEES BANK ACCOUNTS. IT WAS A SUBMISSION THAT EVEN IN THE REMAND PROCEEDINGS, NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO SUBSTANTIATE THEIR CASES. IT WAS A SUBMISSION THAT IN THE ORDER OF THE CIT(APPEALS) AT PAGE-9 ALSO, THE LD.CIT(A) HAS REC ORDED THAT THE LD. ASSESSING OFFICER HAD ONCE AGAIN GIVEN MANY OPPORTU NITIES OF BEING HEARD AND THEREAFTER SUBMITTED A REMAND REPORT. IT WAS A SUBMISSION THAT NO OPPORTUNITY HAD BEEN GIVEN TO THE ASSESSEE. AT THIS POINT, THE LD.D.R WAS DIRECTED TO PRODUCE THE ASSESSMENT RECOR DS. MORE SO, THE ORDER SHEET RECORDINGS TO VERIFY AS TO WHETHER OPPO RTUNITY HAD BEEN GRANTED BY THE LD. ASSESSING OFFICER IN THE COURSE OF REMAND PROCEEDINGS. THE LD.D.R AFTER VERIFICATION OF THE R ECORDS SUBMITTED THAT THERE WAS NO RECORDING OF ANY SPECIFIC OPPORTUNITY BEING GRANTED TO THE ASSESSEE IN THE COURSE OF REMAND PROCEEDINGS. I T WAS SUBMITTED BY LD.D.R THAT HE HAD NO OBJECTION, IF THE ISSUES WERE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICATION AFTER GRANTING A SSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS I T IS NOTICED THAT THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OP PORTUNITY IN THE COURSE OF REMAND PROCEEDINGS, IN THE INTEREST OF NA TURAL JUSTICE, AND ITA NOS. 714 & 715/CHNY/2018 :- 4 -: CONSIDERING THE FACT THAT THE ASSESSMENT ITSELF I S EXPARTE ASSESSMENT, THE ISSUES RAISED IN BOTH THE APPEALS ARE RESTORED TO THE FILE OF LD. ASSESSING OFFICER FOR RE-ADJUDICATION AFTER GRANTIN G ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE S IN THE CASES OF SHRI SAMBHAV KUMAR AJITHRAJ AND SHRI AJITHRAJ ABINA NDHAN ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH DECEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 24 TH DECEMBER, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 4. & 3( / CIT 2. $% ! / RESPONDENT 5. 145 $(6 / DR 3. & 3( () / CIT(A) 6. 57 8' / GF