Heritage Property Development Company (P) Limited, CHENNAI V. ACIT Company Circle II(2), CHENNAI

ITA 985/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6348 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 10-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVASAN ADDITIONAL
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTA NT MEMBER ITA NO S . 985 & 986 /CHNY/ 20 19 ASSESSMENT YEAR S : 2004 - 2005 & 2007 - 2008 M/S. HERITAGE PROPERTY DEVELOPMENT COMPANY (P) LIMITED, FLAT NO.10, SECOND FLOOR, CHAITANYA NEW NO.36/OLD NO.23, WEST ROAD, WEST CIT NAGAR, CHENNAI 600 035. [PAN: AABCH 2971B] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II (2), NO.122, NUNGAMBAKKAM HIGH ROAD, CHENNAI - 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. K. MEENAKSHISUNDARAM, ITP /RESPONDENT BY : MR. A.R.V. SREENIVASAN, ADDITIONAL CIT / DATE OF HEARING : 25 .0 8 .2020 / DATE OF PRONOUNCEMENT : 25.08 .2020 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 9, CHENNAI IN I.T.A NO. 17 & 13/CIT( A) - 9/2009 - 10 DATED 27.06.2017 FOR THE ASSESSMENT YEARS 2004 - 2005 AND 2007 - 2008 . 2 . MR. K. MEENAKSHISUNDARAM, INCOME TAX PRACTITIONER REPRESENTED ON BEHALF OF THE ASSESSEE AND MR. A.R.V. SREENIVASAN, ADDITIONAL CIT REPRESENTED ON BEHALF OF THE REVENUE . ITA NO S . 985 & 986 /CHNY/20 19 : - 2 - : 3 . WHEN THESE TWO APPEALS ARE TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HA D SUBMITTED THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PASSED AN EX - PARTE ORDER AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED COMMISS IONER OF INCOME TAX (APPEALS) , AS CIRCUMSTANCES WERE BEYOND HIS CONTROL. HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 4. ON THE OTHER HAND, THE LEARNED DEPA RTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTIONS. 5. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6. WE FIND THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA D PASSED AN EX - PARTE ORDER ON 2 7 TH JUNE, 2017. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE , ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND REMIT THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) TO PASS A FRESH ORDER IN ACCORDANCE WITH LAW. WE FURTHER OBSERVE THAT THE LEARNED COUNSEL FOR THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHEN THE DATE IS GIVEN FOR ITA NO S . 985 & 986 /CHNY/20 19 : - 3 - : HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE IN I.T.A. NO S . 985 & 986 /CHNY/20 19 ARE ALLOWED FOR STATISTICAL PURPOSE. OR DER PRONOUNCED IN THE OPEN COURT ON 2 5 TH AUGUST, 2020 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER / CHENNAI, / DATED: 2 5 TH AUGUST , 2020 IA, SR. PS SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF