Arul Mariamman Industries Ltd., CHENNAI v. DCIT, Coimbatore

ITA 135/CHNY/2016 | 2011-2012
Pronouncement Date: 30-09-2016

Appeal Details

RSA Number 13521714 RSA 2016
Assessee PAN AACCA5154E
Bench Chennai
Appeal Number ITA 135/CHNY/2016
Duration Of Justice 8 month(s) 5 day(s)
Appellant Arul Mariamman Industries Ltd., CHENNAI
Respondent DCIT, Coimbatore
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Assessee
Bench Allotted B
Date Of Final Hearing 27-07-2016
Next Hearing Date 27-07-2016
Assessment Year 2011-2012
Appeal Filed On 25-01-2016
Judgment Text
IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH CHENNAI . . BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY JUDICIAL MEMBER ./ I T.A. NO. 1 35 /MDS/201 6 / ASSESSMENT YEAR :20 11 - 1 2 M/S. ARUL MARIAMMAN INDUSTRIES LTD. 26 KAMARAJ ROAD MAHALINGAPURAM POLLACHI 642 002. [PAN:A A C C A 5154E ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 COIMBATORE . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI R. VIJAYARAGHAVAN ADVOCATE / RESPONDENT BY : SHRI S UPRIYO PAL JCIT / DATE OF HEAR ING : 2 8 . 0 7 .201 6 / DATE OF P RONOUNCEMENT : 30 . 0 9 .201 6 / O R D E R PER DUVVURU RL REDDY JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 1 C OIMBATORE DATED 28 . 1 0 .20 1 5 RELEVANT TO THE ASSESSMENT YEAR 20 11 - 1 2 . BESIDES RAISING VARIOUS GROUNDS IN THE APPEAL OF THE ASSESSEE T HE LD. COUNSEL FOR THE ASSESSEE HAS MAIN LY CONTENDED THAT THE EXPARTE ORDER OF THE LD. CIT(A) IS NOT SUSTAINABLE UNDER LAW AND PLEADED THAT THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITIES FOR REPRESENTING ITS CASE BEFORE THE LD. CIT(A). I.T.A. NO . 1 35 /M/ 16 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF WIND MILLS AND ITS MAINTENANCE AND FILED ITS RETURN OF IN COME ON 13.09.2011 ADMITTING INCOME OF . NIL AFTER SET OFF OF BROUGHT FORWARD BUSINESS LOSS TO THE TUNE OF . 13 47 714/ - UNDER NORMAL COMPUTATION OF INCOME AND INCOME OF .88 12 730/ - UNDER SECTION 115JB OF THE ACT. THE RETURN FILED BY THE ASSESSEE WAS P ROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT 1961 [ ACT IN SHORT]. SUBSEQUENTLY THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND NOTICE UNDER SECTION 143(2) OF THE ACT DATED 11.09.2012 WAS ISSUED AND SERVED ON THE ASSESSEE ON 14.09.2012. FU RTHER A NOTICE UNDER SECTION 142(1) OF THE ACT DATED 20.09.2013 WAS ALSO ISSUED TO THE ASSESSEE CALLED VARIOUS DETAILS. IN RESPONSE THERETO THE ASSESSEE HAS FILED ALL THE DETAILS INCLUDING AUDITOR S REPORT IN FORM NO. 3CA 3CD COPIES OF PROFIT AND LOSS A CCOUNT BALANCE SHEET BANK STATEMENTS ETC. AFTER VERIFYING THE DETAILS FILED BY THE ASSESSEE THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT ON 28.02.2014 BY ASSESSING TAXABLE INCOME UNDER SECTION 115JB OF THE ACT AT .2 40 64 888/ - . 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A). SINCE THERE WAS NO REPRESENTATION FROM THE ASSESSEE S SIDE THE LD. CIT(A) HAS DECIDED THE GROUNDS ON MERITS BASED ON THE MATERIALS AVAILABLE ON RECORD AND DISMISSED THE APPEAL FILED BY THE ASSESSEE. I.T.A. NO . 1 35 /M/ 16 3 4. ON BEING AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NON - APPEARANCE BEFORE THE LD. CIT(A) IS NEITHER WILFUL NOR WANTON AND DUE TO SOME UNAVOIDABLE CIRCUMS TANCES THE ASSESSEE COULD NOT ABLE TO REPRESENT ITS CASE BEFORE THE LD. CIT(A) AND PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE LD. CIT(A). 5. ON THE OTHER HAND THE LD. DR HAS STRONGLY SUPPORTED THE O RDERS OF AUTHORITIES BELOW. 6. WE HAVE HEARD BOTH SIDES PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST THE ASSESSMENT ORDER THE ASSESSEE PREFERRED AN APPEAL RAISING VARIOUS GROUNDS BEFORE THE LD. CIT(A). HOWEVER WHEN THE LD. CIT(A) POSTED THE APPEAL FOR HEARING ON 09.03.2015 27.05.2015 17.06.2015 AND 08.10.2015 THERE WAS NO REPRESENTATION FROM THE ASSESSEE AND THEREFORE HE DECIDED THE GROUNDS ON MERITS BASED ON THE MATERIALS AVA ILABLE ON RECORD AND DISMISSED THE APPEAL FILED BY THE ASSESSEE. BEFORE US THE LD. COUNSEL FOR THE ASSESSEE HAS PLEADED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE LD. CIT(A). THUS TO MEET THE ENDS OF JUSTICE WE ARE OF THE CONSIDERED OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE APPEAL TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER I.T.A. NO . 1 35 /M/ 16 4 CONSIDERING THE DETAILS AS MAY BE FILED BY THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FILE ALL THE DETAILS BEFORE THE LD. CIT(A) TO DECIDE THE ISSUES IN ACCORDANCE WITH LAW. THUS THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED ON THE 30 TH SEPTEMBER 2016 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI DATED THE 30. 0 9 .201 6 VM/ - / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR & 6. / GF.