Income Tax Appellate Tribunal - Chennai
M/S Empee Intrnational Hotel & Resorts ... vs Acit Central Circle 1 (2), Chennai on 31 July, 2018
आयकर अपीलीय अिधकरण, 'ए' यायपीठ, चे ई IN THE INCOME TAX APPELLATE TRIBUNAL , 'A' BENCH, CHENNAI ी ए. मोहन अलंकामणी, लेखा सद य एवं ी धु वु आर.एल रे ी, याियक सद य के सम BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER धनकर अपील सं./WTA Nos. 10 to 15/Chny/2018 िनधारण वष / Assessment Years : 1999-2000 to 2004-05 M/s. Empee International Hotel & Vs The ACIT, Resorts Ltd., Central Circle - 1(2), No.693, Mount Road, Anna Salai, Chennai Chennai - 600 006.
PAN: AAACE1446K (अपीलाथ /Appellant) ( यथ /Respondent) िनधा रती क ओर से /Assessee by : Shri S. Sridhar, Advocate राज की ओर से /Revenue by : Shri S. Bharath, CIT सुनवाई क तारीख/Da te of he ar i ng : 26.07.2018
घोषणा क तारीख /Da te of Pr on o un c em en t : 31.07.2018 आदेश /O R D E R Per BENCH:-
These appeals by the assessee are directed against the common order passed by the Learned Commissioner of Income Tax (Appeals)-3, Chennai dated 29.12.2017 for the assessment years 1999-2000 to 2004-05 passed U/s.250(6) r.w.s.16(5) of the Wealth Tax Act, 1957.2 W.T.A. Nos. 10 to 15/Mds/2018
2. The assessee has raised the following identical grounds in all its appeals:-
"1. The common order of The Commissioner of Income Tax (Appeals) - 3, Chennai dated 29.12.2017 in W.T.A.No.7,33,4,2,3,6/CIT(A)- 1/2006-07 for the above mentioned Assessment Year is contrary to law, facts, and in the circumstances of the case.
2. The CIT (Appeals) erred in confirming the wealth tax assessments in bringing to tax the value of the share in the partnership firm which owned a land, intended for constructing a hotel in the computation of net wealth without assigning proper reasons and justification.
3. The CIT (Appeals) failed to appreciate that the assessments completed under section 16(5) of the Wealth Tax Act, 1957 were passed out of time, invalid, passed without jurisdiction and not sustainable both on facts and in law.
4. The CIT (Appeals) failed to appreciate that the definition of net wealth/assessed was wrongly construed and hence the entire computation of net wealth for the Assessment Years under consideration was wrong, erroneous, unjustified, incorrect and not sustainable in law.
5. The CIT (Appeals) failed to appreciate that in any event the determination of value for the assets subjected to wealth tax was wrong, erroneous, unjustified, incorrect and not sustainable in law.
6. The CIT (Appeals) failed to appreciate that having not issued the hearing notice after transfer of the file from the other jurisdiction, the decision rendered exparte was wholly unjustified and bad in law.
7. The CIT (Appeals) failed to appreciate that there was no proper opportunity given before passing of the impugned order and any order passed in violation of the principles natural justice would be nullity in law."
8. The Appellant craves leave to file additional grounds/arguments at the time of hearing.
3 W.T.A. Nos. 10 to 15/Mds/2018
3. At the outset the Ld.AR submitted before us that the Ld.CIT(A) has passed an ex-parte order due to non-appearance and therefore it was pleaded that one more opportunity may be provided to the assessee in order to pursue its appeals before the Ld.CIT(A). The Ld.AR further pleaded that the counsel of the assessee was unable to appear before the Ld.CIT(A) due to unavoidable circumstances and the assessee has a fair chance to succeed in its appeals. The Ld.DR strongly opposed to the submission of the Ld.AR and requested to confirm the order of the Ld.CIT(A).
4. We have heard the rival submissions and carefully perused the materials on record. On perusing the order of the Ld.CIT(A), it is apparent that even after the efforts made by the Ld.CIT(A) in intimating the assessee / the counsel of the assessee about the date of the hearing, the counsel of the assessee had failed to appear before him to facilitate the appellate proceedings. In this situation, we do not find any merit in the submission of the Ld.AR. However we are of the view that the assessee should not suffer due to the lethargic attitude and behavior of the assessee's counsel. Therefore in the interest of justice, we hereby remit the appeals 4 W.T.A. Nos. 10 to 15/Mds/2018 back to the file of Ld.CIT(A) for fresh consideration. We further caution the assessee and its Ld.AR to promptly co-operate before the Ld.Revenue Authorities in their proceedings, failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate orders as per merit and law based on the materials on record.
5. In the result, all the appeals of the assessee are allowed for statistical purposes as indicated herein above. Order pronounced on the 31st July, 2018 at Chennai.
Sd/- Sd/-
(धु वु आर.एल रे ी) (ए. मोहन अलंकामणी)
( Duvvuru RL Reddy ) ( A. Mohan Alankamony )
याियक सद य /Judicial Member लेखा सद य / Accountant Member
चे ई/Chennai,
दनांक/Dated 31st July, 2018
आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A)
4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF