National Institute of Women Child and Rural Health Trust, Melur V. JCIT, Range-II, Madurai

MA 1/CHNY/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3627 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 06-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Opportunity of being heard
• Section: 139

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NOS. 01, 02, 03 & 04/CHNY/2020 [IN I.T.A. NOS. 101, 102, 103 & 104/CHNY/2019] / ASSESSMENT YEARS: 2007-08, 2008-09, 2009-10 & 2010-11 M/S. NATIONAL INSTITUTE OF WOMEN CHILD AND RURAL HEALTH TRUST [NIWCRHT], 4/1, RAJA VEETHI, KEELAVALAVU POST, MELUR 626 106, MADURAI DISTRICT. [PAN:AAATN3813C ] VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE II, MADURAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI AR. V. SREENIVASAN, JCIT / DATE OF HEARING : 14.02.2020 /DATE OF PRONOUNCEMENT : 24.02.2020 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITIONS, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NOS. 101 TO 104/CHNY/2019 DATED 16.12.2019 RELEVANT TO THE ASSESSMENT YEARS 2007-08, 2008-09, 2009-10 AND 2010-11. BY RELYING ON THE PETITIONS, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT WHILE PASSING THE COMMON ORDER, THE TRIBUNAL HAS NOT ADJUDICATED GROUNDS NO. 4 & 5 RELATING TO THE LEVY OF PENALTY FOR THE PRESUMED VIOLATION OF THE FAILURE TO FURNISH THE RETURN OF INCOME WAS CHALLENGED ON TWO FACETS INASMUCH AS IN GROUND NO. 4, THE PETITIONER HAD M.P. NOS.01-04/ CHNY/19 2 ASSAILED THE LEVY OF PENALTY UNDER CONSIDERATION ON THE GROUND OF NON EXISTING LIABILITY TO FILE THE RETURN OF INCOME AS PER SECTION 139(4A) AND SECTION 139(4C) OF THE INCOME TAX ACT AND THUS PRAYED FOR RECALLING THE COMMON ORDER AND ADJUDICATING THE SAME BY AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, THE LD. DR HAS NOT RAISED ANY OBJECTION ON THE SUBMISSIONS OF THE LD. COUNSEL. 2. WE HAVE HEARD BOTH THE SIDES, PERUSED THE GROUNDS RAISED IN THE MAIN APPEALS, WHEREIN GROUNDS NO. 4 & 5 RAISED BY THE ASSESSEE ARE REPRODUCED AS UNDER: 4. THE CIT (APPEALS) FAILED TO APPRECIATE THAT IN ANY EVENT THE LEVY OF PENALTY U/S. 272A(2)(E) OF THE ACT FOR THE FAILURE TO FURNISH THE RETURN OF INCOME UNDER SUB SECTION 4A OR SUB SECTION 4C OF SECTION 139 OF THE ACT OR TO FURNISH IT WITHIN THE TIME ALLOWED AND IN THE MANNER REQUIRED UNDER THOSE SUB SECTIONS WAS WRONG, ERRONEOUS, UNJUSTIFIED, INCORRECT AND NOT SUSTAINABLE IN LAW. 5. THE CIT (APPEALS) FAILED TO APPRECIATE THAT THE LEVY OF PENALTY FOR SUCH DEFAULT WAS SUBJECTED TO THE PROVISIONS OF SECTION 2738 OF THE ACT AND OUGHT TO HAVE APPRECIATED THAT THE GROUND NOS.4 TO 6 RAISED BEFORE HIM AND EXTRACTED IN PARA 3 OF THE IMPUGNED ORDER WERE COMPLETELY OVERLOOKED AND BRUSHED ASIDE IN RECORDING PERVERSE FINDINGS IN PAGE NO.6 OF THE IMPUGNED ORDER. IN ORDER TO ADJUDICATE THE ABOVE SPECIFIC GROUNDS RAISED BY THE PETITIONER, WE RECALL THE COMMON ORDER PASSED BY THE TRIBUNAL DATED 16.12.2019 FOR LIMITED PURPOSES AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 04.06.2020. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED IN THE M.P. NOS.01-04/ CHNY/19 3 ORDER SHEET HAVING NOTED THE DATE OF HEARING, NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED ON BOTH SIDES. 3. IN THE RESULT, ALL THE MPS FILED BY THE ASSESSEE ARE ALLOWED AS STATED ABOVE. ORDER PRONOUNCED ON THE 24 TH FEBRUARY, 2020 IN CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 24.02.2020 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.