Jugal Kishore Marriage Trust, CHENNAI V. ITO, CHENNAI

ITA 82/CHNY/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7465 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 11-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: S. SRINIRANJANI
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 22

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC A BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.82/MDS/2017 ( / ASSESSMENT YEAR: 2011-12) M/S. JUGAL KISHORE MARRIAGE TRUST, TRUSTEE: RAJENDRA KUMAR R. SHAH, NO.329, MINT STREET, PARK TOWN, CHENNAI 600 003. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD 4(2), CHENNAI 600 006 PAN: AAATJ5051A ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : MS. S. SRINIRANJANI, ADVOCATE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT ! /DATE OF HEARING : 22.03.2017 '# ! /DATE OF PRONOUNCEMENT : 22.03.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS)-5, CHENNAI DATED 26.10.2016 IN ITA NO.20/CIT(A)-5/14-1 5 PASSED U/S. 250(6) R.W.S.143(3) OF THE ACT FOR THE ASSESSM ENT YEAR 2011- 12. 2. THE ASSESSEE HAD RAISED SEVERAL GROUNDS IN ITS A PPEAL, HOWEVER THE CRUX OF THE ISSUE IS THAT THE LD. CIT(A ) HAD ERRED IN 2 I.T.A. NO.82/MDS/2017 DISMISSING THE APPEAL OF THE ASSESSEE BY HOLDING TH AT ORDER OF INTIMATION U/S.143(1) OF THE ACT IS NOT AN APPEALAB LE ORDER. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS A TRUST FILED ITS RETURN OF INCOME FOR THE RELEVANT ASSESSM ENT YEAR. THE RETURN WAS PROCESSED U/S.143(1) OF THE ACT, WHEREIN THE LD.AO HAD COMMITTED CERTAIN ERRORS. THEREFORE THE ASSESSEE W ENT ON APPEAL BEFORE THE LD.CIT(A). HOWEVER, THE LD. CIT(A) DISM ISSED THE APPEAL OF THE ASSESSEE BY STATING THAT THE ORDER U/ S.143(1) OF THE ACT IS NOT AN APPEALABLE ORDER. AGGRIEVED BY THE O RDER OF THE LD.CIT(A) THE ASSESSEE IS IN APPEAL BEFORE US. 4. AT THE OUTSET THE LD.AR SUBMITTED THAT THE TRIBU NAL IN THE CASE OF M/S. JUGAL KISHORE EDUCATIONAL TRUST V. ITO IN ITA NO.2472/MDS/2016 VIDE ORDER DATED 09.01.2017 HAS H ELD THE ISSUE IN FAVOUR OF THE ASSESSEE BY REFERRING TO THE PROVISIONS OF SECTION 246A(1) OF THE ACT. SHE THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD.CIT(A) TO AD MIT THE APPEAL AND HEAR THE ISSUES ON MERITS. THE LD. DR COULD N OT CONTROVERT TO THE SUBMISSIONS OF THE LD.AR. 3 I.T.A. NO.82/MDS/2017 5. AFTER HEARING BOTH SIDES, I FIND MERIT IN THE AR GUMENTS ADVANCED BY THE LD. AR. ON THE EARLIER OCCASION, I N THE CASE CITED BY THE LD.AR SUPRA, THE CHENNAI SINGLE BENCH OF THE TRIBUNAL HAS HELD THAT THE INTIMATION U/S.143(1) OF THE ACT IS A PPEALABLE BEFORE THE LD.CIT(A). THE RELEVANT PORTION OF THE ORDER I S EXTRACTED HEREIN BELOW FOR REFERENCE: WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MAT ERIAL ON RECORD. SECTION 246A(1)(A) READS AS FOLLOWS:- S.246A(1) ANY ASSESSEE AGGRIEVED BY ANY OF THE FOL LOWING ORDERS (WHETHER MADE BEFORE OR AFTER THE APPOINTED DAY) MA Y APPEAL TO THE COMMISSIONER (APPEALS) AGAINST:- (A) AN ORDER PASSED BY A JOINT COMMISSIONER UNDER CLAUSE (II) OF SUB-SECTION (3) OF SECTION 115VP OR AN ORDER AGAINS T THE ASSESSEE WHERE THE ASSESSEE DENIES HIS LIABILITY TO BE ASSES SED UNDER THIS ACT OR AN INTIMATION UNDER SUB-SECTION (1) OR SUB-S ECTION (1B) OF SECTION 143, WHERE THE ASSESSEE OBJECTS TO THE MAKI NG OF ADJUSTMENTS, OR ANY ORDER OF ASSESSMENT UNDER SUB-S ECTION (3) OF SECTION 143 EXCEPT AN ORDER PASSED IN PURSUANCE OF DIRECTIONS OF THE DISPUTE RESOLUTION PANEL OR SECTION 144, TO THE INCOME ASSESSES, OR TO THE AMOUNT OF TAX DETERMINED, OR TO THE AMOUNT OF LOSS COMPUTED, OR TO THE STATUS UNDER WHICH HE IS A SSESSED; READING OF THE ABOVE PROVISIONS OF THE SECTION MAKE S IT CLEAR THAT THE INTIMATION PASSED U/S.143(1) OF THE ACT IS APPE ALABLE BEFORE THE LD.CIT(A). ACCORDINGLY, WE REMIT THE ISSUE TO THE FILE OF LD.CIT(A) TO DECIDE THE ISSUE IN DISPUTE ON MERITS. 4 I.T.A. NO.82/MDS/2017 FOLLOWING THE ABOVE ORDER OF THE TRIBUNAL, I HERE BY REMIT THE APPEAL BACK TO THE FILE OF LD.CIT(A) WITH DIRECTION S TO ADMIT THE APPEAL AND DECIDE THE ISSUES ON MERIT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ST MARCH, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER $% /CHENNAI, &' /DATED 22 ST MARCH, 2017 JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT, 5. /DR 6. /GF.