Income Tax Appellate Tribunal - Chennai
Bannari Amman Sugars Ltd., Coimbatore vs Acit Company Circle I(2), Coimbatore on 11 June, 2019
आयकर अपील य अ धकरण, 'ए' यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH: CHENNAI
ी जॉज माथन, या यक सद!य एवं
ी एस. जयरामन, लेखा सद!य के सम&
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.439/Chny/2008
नधारण वष /Assessment Year: 2003-04
M/s.Bannari Amman Sugars Ltd., Vs. The Asst. Commissioner of
1212, Trichy Road, Income Tax,
Coimbatore-641 018. Company Circle-I(2),
Coimbatore.
[PAN: AADCS 0672 G]
(अपीलाथ(/Appellant) ()*यथ(/Respondent)
अपीलाथ( क+ ओर से/ Appellant by : Mr.Saroj Kumar Parida, Adv.
)*यथ( क+ ओर से /Respondent by : Mr.AR.V.Sreenivasan, JCIT
सुनवाई क+ तार ख/Date of Hearing : 11.06.2019
घोषणा क+ तार ख /Date of Pronouncement : 11.06.2019
आदे श / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-I, Coimbatore, in Appeal No.102/07-08 dated 09.01.2008 for the AY 2003-04.
2. Shri AR.V.Sreenivasan, JCIT, represented on behalf of the Revenue and Shri Saroj Kumar Parida, Adv., represented on behalf of the assessee.
3. At the time of hearing, it was submitted by the Ld.AR that the original appeal had been heard and the only issue in the appeal was a ITA No.439/Chny/2008 :- 2 -:
prayer for condoning the delay of 580 days in filing of the appeal before the Ld.CIT(A). The issue was held against the assessee vide an order dated 05.01.2009. The same was subject matter of the appeal before the Hon'ble jurisdictional High Court in Tax Case (Appeal) No.469 of 2009 and the Hon'ble jurisdictional High Court of Madras vide an order dated 23.11.2018 had allowed the assessee's appeal and condoned the delay in filing of the appeal before the Ld.CIT(A) and had restored to the file of the Tribunal for adjudicating the issues on merits. It was submitted by the Ld.AR that unfortunately, no grounds on merits has been raised by the assessee before the Tribunal. It was a specific prayer by the assessee that the appeal may be restored to the file of the Ld.CIT(A) for adjudication on merits. He placed reliance on the decision of the co-
ordinate Bench of this Tribunal in the case of M/s.Elnet Technologies Ltd. Vs. DCIT in ITA No.801/Chny/2002 dated 28.01.2019, wherein, under similar circumstances, the issue had been restored to the file of the Ld.CIT(A), wherein, it has been held as follows:
5. In view of the above factual situation, this Tribunal is of the considered opinion that the CIT(Appeals) has to dispose the appeal filed by the assessee on merit. Accordingly, the order of the CIT(Appeals) is set aside and the entire issue raised by the assessee is remitted back to the file of the CIT(Appeals). The CIT(Appeals) shall consider the appeal of the assessee on merit and take the decision in accordance with law after giving a reasonable opportunity to the assessee.
4. In reply, the Ld.DR submitted that no grounds on merits has been raised before the Tribunal.
5. We have considered the rival submissions. ITA No.439/Chny/2008
:- 3 -:
6. Admittedly, the assessee has not raised any grounds in respect of the addition on merits before the Tribunal. The issue before the Tribunal was only against the condonation of the delay in filing of the appeal before the Ld.CIT(A). The Hon'ble jurisdictional High Court has already adjudicated the issue and has condoned the delay. As it is noticed that the Ld.CIT(A) has not adjudicated the issue on merits, in the interest of natural justice, the order of the Ld.CIT(A) is set aside and the entire issue raised by the assessee is restored to the file of the Ld.CIT(A) for re- adjudication on merits after giving a reasonable opportunity to the assessee of being heard.
7. In the result, the appeal filed by the assessee is partly allowed for statistical purposes.
Order pronounced in the Open Court on the 11th day of June, 2019, in Chennai.
Sd/- Sd/-
(एस. जयरामन) (जॉज माथन)
(S. JAYARAMAN) (GEORGE MATHAN)
लेखा सद!य/ACCOUNTANT MEMBER या यक सद!य/JUDICIAL MEMBER
चे नई/Chennai,
2दनांक/Dated: 11th June, 2019.
TLN
आदे श क+ ) त3ल4प अ5े4षत/Copy to:
1. अपीलाथ(/Appellant 4. आयकर आयु6त/CIT
2. )*यथ(/Respondent 5. 4वभागीय ) त न ध/DR
3. आयकर आयु6त (अपील)/CIT(A) 6. गाड फाईल/GF