R.Balaiah, CHENNAI V. ITO Salary Ward 1(1), CHENNAI

ITA 751/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0168 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N V BALAJI
• Keywords: Principle of natural justice; Set aside
• Section: 143(3); 143(1)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.751/CHNY/2019 / ASSESSMENT YEAR :2010-11 SHRI R. BALAIAH, D 3, NANCHIL SHAKTHI FLATS, SAKTHI NAGAR EXTENSION, ADAMBAKKAM, CHENNAI 600 088. [PAN:AFUPB0235P] VS. THE INCOME TAX OFFICER, SALARY WARD 1(1), TAMBARAM, CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI N.V. BALAJI, ADVOCATE / RESPONDENT BY : SHRI GURU BASHYAM, JCIT / DATE OF HEARING : 26.06.2019 /DATE OF PRONOUNCEMENT : 27.06.2019 / 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) 9, CHENNAI DATED 31.12.2018 RELEVANT TO THE ASSESSMENT YEAR 2010-11. BESIDES RAISING VARIOUS GROUNDS IN THE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS MAINLY CHALLENGED THAT THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITIES OF BEING HEARD TO SUBSTANTIATE HIS CASE OR PRODUCE EVIDENCE BEFORE THE FIRST APPELLATE AUTHORITY AND PRAYED THAT THE ASSESSEE SHOULD BE GIVEN SUFFICIENT OPPORTUNITY TO PRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY. I.T.A. NO.751/CHNY/19 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010-11 ON 30.07.2010 ADMITTING TOTAL INCOME OF .3,25,170/-. THE RETURN FILED BY THE ASSESSEE 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, THE ASSESSEE FILED THE DETAILS CALLED FOR. AFTER VERIFICATION OF DETAILS FILED BY THE ASSESSEE AND CONSIDERING THE SUBMISSIONS, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT AND DETERMINED THE INCOME OF THE ASSESSEE AT .27,08,110/- AFTER MAKING VARIOUS ADDITIONS. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL. AFTER CONSIDERING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE, THE LD. CIT(A) CONCLUDED THE APPELLATE ORDER BY PARTLY ALLOWING THE APPEAL FILED BY THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW INCLUDING PAPER BOOK FILED BY THE ASSESSEE. AGAINST VARIOUS ADDITIONS MADE IN THE ASSESSMENT ORDER, THE ASSESSEE PREFERRED FURTHER APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. IT WAS THE CONTENTION OF THE LD. COUNSEL THAT SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE WAS NOT ACCORDED AND BASED ON THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE, THE LD. CIT(A) CONCLUDED HIS ORDER SHALL NOT MEET THE ENDS OF NATURAL JUSTICE AND PRAYED THAT THE ASSESSEE SHOULD BE GIVEN SUFFICIENT OPPORTUNITIES OF BEING HEARD TO PRESENT I.T.A. NO.751/CHNY/19 3 HIS CASE AND TO COMPLY WITH THE SUPPORTING DOCUMENTS, IF ANY, REQUIRED. WE FIND FORCE IN THE ARGUMENTS OF THE LD. COUNSEL. ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT IN RESPONSE TO NOTICE UNDER SECTION 250(1) OF THE ACT, THE ASSESSEE FILED WRITTEN SUBMISSIONS. THEREAFTER, THE ASSESSEE WAS NOT ISSUED ANY NOTICE OF POSTING THE CASE FOR HEARING. THUS, WE ARE OF THE CONSIDERED OPINION THAT THE LD. CIT(A) SHOULD HAVE GIVEN SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE TO PRESENT HIS CASE BEFORE CONCLUDING HIS ORDER. IN VIEW OF THE ABOVE AND TO MEET THE ENDS OF JUSTICE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO GIVE SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE TO PRESENT HIS CASE AND DECIDE THE ISSUES AFRESH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 27 TH JUNE, 2019 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 27.06.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.