Phoolchand Goutamchand, Coimbatore V. ITO NCW 1(4), Coimbatore

ITA 980/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9526 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N GOPI KRISHNA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ I.T.A.NO.980 & 981/CHNY/2019 ( [ [ / ASSESSMENT YEARS: 2013-14 7 2014-15) SHRI PHOOLCHAND GOUTAMCHAND, PROP. G.D.JEWELLERS, 681, RAJA STREET, COIMBATORE 641 001. VS THE INCOME TAX OFFICER, NON CORPORATE WARD 1(4), COIMBATORE. PAN: AFSPG5192G ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI N. GOPIKRISHNA, JCIT /DATE OF HEARING : 25.06.2019 /DATE OF PRONOUNCEMENT : 27.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, COIMBATORE BOTH DATED 25.02.2019 AND PERTAINS TO THE ASSESSMENT YEARS 2013-14 & 2014-15. 2 I.T.A. NOS. 980 & 981/CHNY/2019 2. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD AND THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVING THE NOTICE OF HEARING. EVEN AFTER RECEIPT OF NOTICE BY RPAD, THE ASSESSEE CHOOSES TO REMAIN ABSENT WHEN THE APPEAL IS TAKEN UP FOR HEARING. THEREFORE WE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND DISPOSE OFF THE APPEALS ON MERITS. 3. HAVING HEARD SHRI N. GOPIKRISHNA, THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE FOR NON-PROSECUTION. UNDER THE SCHEME OF INCOME TAX ACT, THE POWER OF THE CIT(A) IS CO-TERMINUS WITH THAT OF THE ASSESSING OFFICER. THE CIT(A) HAS POWER TO INCREASE THE ASSESSMENT. THEREFORE IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARS BEFORE THE CIT(A) OR NOT, THE CIT(A) IS REQUIRED TO CALL FOR THE RECORDS OF THE ASSESSING OFFICER AND DISPOSE OFF THE APPEAL ON MERIT. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE CIT(A) HAS NO AUTHORITY OR JURISDICTION TO DISMISS THE APPEALS OF THE ASSESSEE FOR NON- PROSECUTION. THEREFORE THIS TRIBUNAL IS UNABLE TO UPHOLD THE ORDERS OF THE CIT(A). ACCORDINGLY THE ORDERS OF THE CIT(A) IS SET ASIDE AND THE ENTIRE ISSUE RAISED BY THE ASSESSEE FOR BOTH THE ASSESSMENT YEARS 3 I.T.A. NOS. 980 & 981/CHNY/2019 2013-14 & 2014-15 IS REMITTED BACK TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DISPOSE THE APPEALS ON MERIT AFTER GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. IT IS MADE CLEAR THAT IN CASE, THE ASSESSEE HAS NOT APPEARED BEFORE THE CIT(A) EVEN AFTER THE NOTICE, IT IS OPEN TO THE CIT(A) TO DISPOSE THE APPEALS ON MERIT ON THE BASIS OF THE AVAILABLE MATERIALS. WITH THE ABOVE OBSERVATION, THE APPEALS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 27 TH JUNE, 2019 AT CHENNAI. SD/- SD/- ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 27 TH JUNE, 2019. RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF