N.Sivakumar (HUF), Namakkal V. ITO W-5, Namakkal

ITA 947/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7417 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 08-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: LAKSHMI VENKATRAMAN
• Keywords: Principle of natural justice

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C SMC BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.947/CHNY/2019 /ASSESSMENT YEAR: 2013-14 SHRI N.SIVAKUMAR ,(HUF), KOLLANKATTU THOTTAM,K. PAPPAMPALAYAM,CAVERY R.S VIA PALLIPALAYAM,NAMAKKAL 638 007. VS. INCOME TAX OFFICER, WARD-5,NAMAKKAL. [ PAN: AAYHS 6545 Q ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : SMT.LAKSHMI VENKATRAMAN, *+) , /RESPONDENT BY : SHRI R.CLEMENT RAMESH KUMAR, ADDL. C.I.T, D.R , /DATE OF HEARING : 22.07.2019 , /DATE OF PRONOUNCEMENT : 22.07.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), SALEM, IN ITA NO.104/2017-18 DATED 06.02.2019 FOR THE AY 2013-14 . ITA NO.947/CHNY/2019 :- 2 -: 2. SMT.LAKSHMI VENKATRAMAN REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI R.CLEMENT RAMESH KUMAR REPRESENTED ON BEHA LF OF THE REVENUE. 3. THE LD.AR SUBMITTED THAT ASSESSEE HAD E-FILED T HE APPEAL ON 26.01.2018 BEFORE THE LD.CIT(A). IN E-FILED APPEAL, THE ASSESSEE HAD NEITHER ENCLOSED THE STATEMENT OF FACTS, NOR THE GR OUNDS OF APPEAL. THE ASSESSEE WAS ASKED TO RECTIFY THE SAID DEFECT BY LE TTER DATED 25.01.2019 AND THE ASSESSEE HAD RECTIFIED THE DEFECT THROUGH E -FILING LETTER DATED 30.01.2019 BY ENCLOSING STATEMENT OF FACTS AND GROU NDS OF APPEAL. FURTHER, THE LD.AR SUBMITTED THAT E-PROCEEDINGS RES PONSE ACKNOWLEDGEMENT NO.3001191117823 FOR FURNISHING STA TEMENT OF FACTS AND GROUNDS OF APPEAL BEFORE LD.CIT(A) WAS AVAILABL E AT PAGE-3 OF THE PAPER BOOK. IT WAS SUBMITTED BY LD.AR THAT THE LD.C IT(A) HAD DISMISSED THE APPEAL VIDE ORDER DATED 06.02.2019 ON THE GROUN D THAT THE ASSESSEE HAD NOT FILED THE GROUNDS OF APPEAL. IT WAS A PRAY ER THAT THE ISSUES IN THE APPEAL OF ASSESSEE MAY BE RESTORED TO THE FILE OF L D.CIT(A) FOR RE-ADJUDICATION ON MERITS. 4. IN REPLY, LD.DR VEHEMENTLY SUPPORTED THE ORDER OF THE LD. CIT(A). 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS IT IS NOTICED THAT THE ASSE SSEE HAS E-FILED STATEMENT OF FACTS AND GROUNDS OF APPEAL ON 30.01.2 019 BEFORE THE DISMISSAL OF THE APPEAL BY THE LD.CIT(A), IN THE IN TEREST OF NATURAL JUSTICE, ITA NO.947/CHNY/2019 :- 3 -: THE ISSUE RAISED IN THE APPEAL OF ASSESSEE IS RESTO RED TO THE FILE OF LD.CIT(A) FOR ADJUDICATION ON MERITS. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 22 ND JULY, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 22 ND JULY, 2019. K S SUNDARAM , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF