G VENKATESAN, CHENNAI V. ITO BUSINESS WARD VII(2), CHENNAI

MA 198/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8635 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANMUGA PRIYA
• Assessee Lawyers: T VASUDEVAN
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.198/CHNY/2018 IN I.T.A.NO.654/CHNY/2018 SHRI G VENKATESAN, A-G-1289/17A, BALAJI APARTMENTS, 7 TH MAIN ROAD, SHANTHI COLONY, ANNA NAGAR, CHENNAI 40. VS THE INCOME TAX OFFICER, BUSINESS WARD VII(2), CHENNAI PAN: ABWPV5898G ( / APPLICANT) ( / RESPONDENT) & ./ I.T.A.NO.654/CHNY/2018 ( / ASSESSMENT YEAR :2010-11) SHRI G VENKATESAN, A-G-1289/17A, BALAJI APARTMENTS, 7 TH MAIN ROAD, SHANTHI COLONY, ANNA NAGAR, CHENNAI 40. VS THE INCOME TAX OFFICER, BUSINESS WARD VII(2), CHENNAI PAN: ABWPV5898G ( /APPELLANT) ( /RESPONDENT) /ASSESSEE BY : SHRI T. VASUDEVAN, ADVOCATE / REVENUE BY : MS. SHANMUGA PRIYA, JCIT /DATE OF HEARING : 14.12.2018 /DATE OF PRONOUNCEMENT : 14.12.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.654/CHNY/2018 DATED 23.072015 PASSED EX-PARTE ON MERITS. 2 MP NO.198/CHNY/2018 & ITA NO. 654/CHNY/2018 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DUE TO HIS ILL HEALTH HAD MISPLACED THE HEARING NOTICE AND FAILED TO INFORM HIS COUNSEL FOR PURSUING THE APPEAL. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED ON MERITS DATED 23.07.2018. THE LD.AR FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD.AO AND THE LD.CIT(A) AT THE TIME OF HEARING DUE TO UNAVOIDABLE CIRCUMSTANCES, DUE TO WHICH THE LD.REVENUE AUTHORITIES PASSED EX- PARTE ORDER AGAINST THE ASSESSEE. IT WAS FURTHER PLEADED THAT ADDITIONS WERE MADE IN THE HANDS OF THE ASSESSEE FOR RS.19,58,500/- TOWARDS CASH DEPOSITED IN SAVINGS BANK ACCOUNT MAINTAINED WITH STATE BANK OF INDIA AND RS.2,00,100/- TOWARDS PAYMENT MADE AGAINST CREDIT CARD DUES. IT WAS FURTHER EXPLAINED THAT THE ASSESSEE NEVER MAINTAIN ANY SAVINGS BANK ACCOUNT WITH STATE BANK OF INDIA AND THE FINDING OF THE LD.REVENUE AUTHORITIES WERE ERRONEOUS. THE LD.AR FURTHER ARGUED STATING THAT THE ASSESSEE HAD MAINTAINED BANK ACCOUNT ONLY WITH UNION BANK OF INDIA AND THE COPY OF THE SAME WAS PRODUCED BEFORE US. HENCE IT WAS PLEADED THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD.AO FOR FRESH CONSIDERATION. THE LD. DR VEHEMENTLY ARGUED IN SUPPORT OF THE ORDERS OF THE LD.REVENUE AUTHORITIES BUT COULD NOT CONTROVERT TO THE FACTS THAT THE ASSESSEE DID NOT MAINTAIN SAVINGS BANK ACCOUNT IN STATE BANK OF INDIA. CONSIDERING THESE FACTS OF THE CASE, 3 MP NO.198/CHNY/2018 & ITA NO. 654/CHNY/2018 IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL AND REMIT THE MATTER BACK TO THE FILE OF LD.CIT(A) WITH DIRECTIONS TO OBTAIN REMAND REPORT FROM THE LD.AO AND THEREAFTER PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERIT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO CO-OPERATE WITH THE LD.REVENUE AUTHORITIES IN THEIR PROCEEDINGS FAILING WHICH THEY SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERIT BASED ON THE MATERIALS ON RECORD. 3. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED AND THE APPEAL OF THE ASSESSEE IS ALSO ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH DECEMBER, 2018 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 14 TH DECEMBER, 2018 RSR . /COPY TO: 1. / ASSESSEE 2. /REVENUE 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF