SRI V PRABHUDOSS, PUDUCHERRY V. ITO WARD 1 , PUDUCHERRY

ITA 803/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9220 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, / / / , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NOS.802 & 803/CHNY/2018 / ASSESSMENT YEARS : 2010-11 & 2012-13 SHRI V.PRABHUDOSS , PROPRIETOR,M/S.DHANDAPANI WINES, 47 & 48,MARAIMALAI ADIGAL SALAI, ANNA NAGAR,PUDUCHERRY,605 001. VS. INCOME TAX OFFICER, WARD-1, PUDHCHERRY. [PAN ASIPP 9010 B ] ( / APPELLANT) ( ! /RESPONDENT) ./ I.T.A.NOS.804 & 805/CHNY/2018 / ASSESSMENT YEARS : 2010-11 & 2012-13 SHRI B.DAYALRAJAN , PROPRIETOR,M/S.GOWTHAM BAR, 47 & 48,MARAIMALAI ADIGAL SALAI, ANNA NAGAR,PUDUCHERRY,605 001. VS. INCOME TAX OFFICER, WARD-1, PUDHCHERRY. [PAN AAJPD 1955 E ] ( / APPELLANT) ( ! /RESPONDENT) / APPELLANT BY : MR.S.SRIDHAR,ADVOCATE !' /RESPONDENT BY : MR.B.SAGADEVAN,JCIT,D.R # $ %& / DATE OF HEARING : 18 - 12 - 201 8 '( %& / DATE OF PRONOUNCEMENT : 18 - 12 - 201 8 ITA NOS.802 TO 805/CHNY/18 :- 2 -: '# / O R D E R PER BENCH: ITA NOS.802 TO 803/CHNY/2018 ARE THE APPEALS FILED BY THE ASSESSEE, SHRI V.PRABHUDOSS AGAINST THE SEPARATE OR DERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), PUDUCHERRY, I N ITA NO.32 /CIT(A)-PDY/2016-17 DATED 05.01.2018 FOR ASSESSMENT YEAR 2010-11 AND IN ITA NO.102/CIT(A)-PDY/2015-16 DATED 05.01.2018 FOR ASSESSMENT YEARS 2012-13 AND ITA NOS.803 TO 804/CHNY/2018 ARE THE APPEALS FILED BY THE ASSESSEE , SHRI B.DAYALRAJAN AGAINST THE COMMON ORDER OF THE COMMIS SIONER OF INCOME TAX (APPEALS), PUDUCHERRY, IN ITA NOS.29 & 3 0 /CIT(A)- PDY/2016-17 DATED 04.01.2018 FOR ASSESSMENT YEARS 2 010-11 & 2012-13. AS THE ISSUES RAISED IN THE ABOVE APPEALS ARE INTER- CONNECTED, ALL APPEALS FILED BY TWO DIFFERENT ASSES SEES ARE DISPOSED OFF BY THIS COMMON ORDER. 2. SHRI S.SRIDHAR REPRESENTED ON BEHALF OF THE ASS ESSEE AND SHRI B.SAGADEVAN REPRESENTED ON BEHALF OF THE RE VENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE APPEAL HAS BEEN DISPOSED OF BY THE LD.CIT(A) EX PARTE ON THE GROUND THAT THE ASSESSEE HAD NOT REPRESENTED BEFORE THE LD.CIT(A). IT WAS A SUBMISS ION THAT THE ITA NOS.802 TO 805/CHNY/18 :- 3 -: AUTHORISED REPRESENTATIVE OF ASSESSEE, A CHARTERED ACCOUNTANT WAS SERIOUSLY ILL AND HE WAS FORCED TO TAKE BED REST FO R A CONSIDERABLE PERIOD OF TIME DUE TO AMPUTATION OF HIS TOES. CONSE QUENTLY, HE HAS NOT REPRESENTED DURING THE SAID PERIOD. IT WAS A FURTHE R SUBMISSION THAT AS THE SAME CHARTERED ACCOUNTANT WAS AUTHORISED IN ANO THER CASE OF ASSESSEE BEFORE THE LD.CIT(A) STATING THE SAME REAS ON BEFORE THIS TRIBUNAL, THE SAID REASON WAS FOUND TO BE REASONABL E BY THE TRIBUNAL IN THE CASE OF SMT.P.PREETHA IN ITA NOS.982 TO 984/ CHNY/2018 DATED 19.09.2018.IT WAS A SUBMISSION THAT THE ASSESSEE MA Y BE GRANTED AN ANOTHER OPPORTUNITY TO REPRESENT HIS APPEAL BEFORE THE LD.CIT(A). IN REPLY, LD.D.R VEHEMENTLY SUPPORTED THE ORDER OF THE CIT(APPEALS). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT ASSESSEES AUDITOR WAS UNDER TREATMENT AND HE HAD PHYSICAL AILMENTS WHICH LED TO THE AMPUTATION OF HIS TOES, H IS NON-APPEARANCE BEFORE THE LD.CIT(A) IS FOUND TO BE ON GOOD AND SUF FICIENT REASONS. CONSIDERING THE SUBMISSIONS OF LD.A.R AND IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THESE APPEALS ARE RESTORED T O THE FILE OF LD.CIT(A) FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADE QUATE OPPORTUNITY OF BEING HEARD. ITA NOS.802 TO 805/CHNY/18 :- 4 -: 5. IN THE RESULT, ALL THE FOUR APPEAL OF THE ASSESS EES IN THE CASE OF SHRI B.DAYALRAJAN AND SHRI V.V.PRABHUDOSS FOR AS SESSMENT YEARS 2010-11 & 2012-13 ARE PARTLY ALLOWED FOR STATISTICA L PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 18 TH DECEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( ) (S. JAYARAMAN) $ '% /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) & '% / JUDICIAL MEMBER ) $ / CHENNAI * / DATED: 18 TH DECEMBER, 2018. K S SUNDARAM + !%,- . -% / COPY TO: 1 . / APPELLANT 4. # /% / CIT 2. !' / RESPONDENT 5. -01 !%2 / DR 3. # /% () / CIT(A) 6. 15 6$ / GF