Poonam Lal, CHENNAI v. ITO, CHENNAI

ITA 1039/CHNY/2013 | 2009-2010
Pronouncement Date: 22-10-2013 | Result: Allowed

Appeal Details

RSA Number 103921714 RSA 2013
Assessee PAN AAXPP6666N
Bench Chennai
Appeal Number ITA 1039/CHNY/2013
Duration Of Justice 5 month(s) 2 day(s)
Appellant Poonam Lal, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 22-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-10-2013
Date Of Final Hearing 08-10-2013
Next Hearing Date 08-10-2013
Assessment Year 2009-2010
Appeal Filed On 20-05-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD JUDICIAL MEMBER ITA NO.1039/MDS/2013 (ASSESSMENT YEAR: 2009-10) MRS. POONAM LAL NEW NO.14 FLAT NO.1 4 TH STREET ABHIRAMPURAM CHENNAI-600 018. PAN:AAXPP6666N VS. THE INCOME TAX OFFICER WARD-XV (2) CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : MR. V.D.GOPAL ADVOCAT E RESPONDENT BY : MR. SHAJI P.JACOB ADDL. CIT DATE OF HEARING : 8 TH OCTOBER 2013 DATE OF PRONOUNCEMENT : 22 ND OCTOBER 2013 O R D E R PER CHALLA NAGENDRA PRASAD : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-XII CH ENNAI DATED 15.03.2013 FOR THE ASSESSMENT YEAR 2009-10. THE MAIN GROUND IN THE GROUNDS OF APPEAL OF THE ASSESSE E IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS NOT CONSIDERED ONE OF THE MAIN GROUNDS OF APPEAL OF THE APPELLANT I.E. THE ASSESSMENT COMPLETED UNDER SECTION 143(3) DATED ITA NO.1039/MDS//2013 2 27.12.2011 IS BAD IN LAW AS NOTICE UNDER SECTION 1 43(2) HAS NOT BEEN PROPERLY SERVED. THE ASSESSEE ALSO RAISED VARIOUS GROUNDS ON MERITS IN RESPECT OF THE ADDITIONS SUSTA INED BY THE COMMISSIONER OF INCOME TAX (APPEALS). 2. THE COUNSEL FOR THE ASSESSEE SUBMITS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS NOT ADJUDI CATED THE GROUND ON JURISDICTION OF THE ASSESSING OFFICER IN COMPLETING THE ASSESSMENT UNDER SECTION 143(3) AS THERE WAS NO PROPER SERVICE OF NOTICE UNDER SECTION 143(2 ) OF THE ACT IN SPITE OF SPECIFIC GROUND RAISED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). THE COUNSEL F OR THE ASSESSEE SUBMITS THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJ UDICATION OF THE GROUND ON VALIDITY OF ASSESSMENT / JURISDIC TION OF THE ASSESSING OFFICER IN COMPLETING THE ASSESSMENT UND ER SECTION 143(3) OF THE ACT. 3. THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTION IN REMANDING THE MATTER TO THE FILE OF TH E ITA NO.1039/MDS//2013 3 COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THE GROUND ON JURISDICTION. 4. HEARD BOTH SIDES. PERUSED THE ORDERS OF THE LOWE R AUTHORITIES. THE ASSESSEE IN THE STATEMENT OF FACT S FILED ALONG WITH FORM NO.35 BEFORE THE COMMISSIONER OF INCOME T AX (APPEALS) SUBMITTED IN PARA 5 & 6 THAT THERE WAS NO PROPER SERVICE OF NOTICE AS PER LAW. SHE ALSO RAISED GROUN D NO.2 IN THE GROUNDS OF APPEAL BEFORE THE COMMISSIONER OF IN COME TAX (APPEALS) A SPECIFIC GROUND STATING THAT THE A SSESSING OFFICER ERRED IN NOT SERVING PROPER NOTICE WITHIN T HE TIME STIPULATED AND THEREFORE THE ASSESSMENT MADE IS I NVALID IN LAW. THE COMMISSIONER OF INCOME TAX (APPEALS) WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE DID NOT DEA L WITH THE GROUND RAISED BY THE ASSESSEE. THE COMMISSIONER OF INCOME TAX (APPEALS) HAS CHOSEN TO DISPOSE OF THE APPEAL O N THE GROUNDS RAISED ON MERITS / ADDITIONS MADE IN THE AS SESSMENT ORDER. THE GROUND RAISED BY THE ASSESSEE BEFORE TH E COMMISSIONER OF INCOME TAX (APPEALS) IS A LEGAL GRO UND AND GOING TO THE ROOT OF THE MATTER I.E. VALIDITY OF AS SESSMENT ORDER ITA NO.1039/MDS//2013 4 / JURISDICTION OF THE ASSESSING OFFICER IN COMPLETI NG THE ASSESSMENT. THE COMMISSIONER OF INCOME TAX (APPEALS ) SHOULD HAVE DEALT WITH THE GROUND. WE FEEL THAT THE COMMISSIONER OF INCOME TAX (APPEALS) INADVERTENTLY OMITTED TO CONSIDER THIS GROUND. THEREFORE WE REMIT THE AP PEAL TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) TO DISPOSE OF THE GROUNDS RAISED BY THE ASSESSEE IN RESPECT OF THE JURISDICTION OF THE ASSESSING OFFICER IN COMPLETING THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT. AS WE ARE REMITTING THE APPEAL TO THE COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THE GROUND RAISED ON VALIDI TY OF ASSESSMENT MADE UNDER SECTION 143(3) WE ARE ALSO REMITTING ALL OTHER GROUNDS RAISED ON MERITS TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) TO CONSIDER TH E SAME AFRESH AS THE DECISION ON THE GROUND ON JURISDICTI ON / VALIDITY OF ASSESSMENT HAS BEARING IN ALL OTHER GROUNDS ON MERITS. WE ARE NOT EXPRESSING ANY OPINION ON MERITS / ON T HE ADDITIONS MADE IN THE ASSESSMENT ORDER. THEREFORE WE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX ( APPEALS) ITA NO.1039/MDS//2013 5 AND RESTORE THE APPEAL TO HIS FILE TO DISPOSE OF TH E APPEAL IN THE LIGHT OF THE ABOVE OBSERVATIONS. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY TH E 22 ND DAY OF OCTOBER 2013 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY ) (CHALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI DATED THE 22 ND OCTOBER 2013. SOMU COPY TO: (1) APPELLANT (4 ) CIT(A) (2) RESPONDENT (5 ) D.R. (3) CIT (6 ) G.F.