Suresh Kumar Bhaiya, CHENNAI V. ITO, CHENNAI

ITA 1449/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64325 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-10-2012
• Assessment Year: 1993-1994
• Appeal Filed On: 05-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI
• Assessee Lawyers: PARTY IN PERSON
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT ME MBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO.1449/MDS/2012 (ASSESSMENT YEAR: 1993-94 ) SHRI SURESH KUMAR BHAIYA, 70/73, GODOWN STREET, 3 RD FLOOR, CHENNAI-600 001. PAN: ALTPB3937B VS. INCOME TAX OFFICER, BUSINESS WARD-VI(1), 121, MAHATMA GANDHI ROAD, CHENNAI-34. (APPELLANT) (RESPONDENT) APPELLANT BY : PARTY IN PERSON RESPONDENT BY : MR. ANIRUDH RAI, CIT DR DATE OF HEARING : 3 RD OCTOBER, 2012 DATE OF PRONOUNCEMENT : 3 RD OCTOBER, 2012 O R D E R PER VIKAS AWASTHY, JM: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE IMPUGNIN G THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-IX, CHENNAI, DATED 30 TH MARCH, 2012 RELEVANT TO THE ASSESSMENT YEAR 1993-94. 2. THE APPEAL HAS BEEN FILED WITH THE DELAY OF 15 DAYS. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION O F DELAY. ITA NO.1449/MDS/2012 2 ALONG WITH THAT APPLICATION, THE ASSESSEE HAS FILED MEDICAL CERTIFICATE AND AFFIDAVIT IN SUPPORT OF THE PETITIO N. 3. WE HAVE EXAMINED THE APPLICATION FOR CONDONATION OF DELAY AND ARE SATISFIED THAT THE DELAY HAS BEEN CAUSED BEYOND THE CONTROL OF THE ASSESSEE. WE, THEREFORE, CONDONE THE DELAY OF 15 DAYS IN FILING OF THIS APPEAL. THE APPLICATION F OR CONDONATION OF DELAY IS ALLOWED AND THE APPEAL IS ADMITTED FOR DISPOSAL ON MERITS. 4. THE ASSESSEE HAS FILED THE PRESENT APPEAL IMPUGN ING THE ORDER OF THE CIT(A) ON THE GROUND THAT THE CIT(A) H AS DISMISSED THE APPEAL BY PASSING EX-PARTE ORDER RELYING ON THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED AS 38 ITD 320(DEL) AND THE JUDGEMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS. VWT., REPORTED AS 223 ITR 480(MP). 5. THE ASSESSEE APPEARED IN PERSON SUBMITTED THAT T HE ASSESSEE HAS A VERY GOOD CASE ON MERITS BUT THE CIT (A) HAS PASSED THE ORDER IN HIS ABSENCE. HE FURTHER PLEADED THAT AN ITA NO.1449/MDS/2012 3 OPPORTUNITY MAY BE GRANTED TO HIM TO PRESENT HIS CA SE BEFORE THE CIT(A). 6. ON THE OTHER HAND, SHRI ANIRUDH RAI REPRESENTING THE DEPARTMENT SUBMITTED THAT AMPLE OPPORTUNITY WAS GRA NTED TO THE ASSESSEE TO MAKE SUBMISSIONS IN HIS CASE BUT THE AS SESSEE FAILED TO APPEAR BEFORE THE CIT(A). THE DR CONTENDE D THAT A PERUSAL OF THE ORDER DATED 30 TH MARCH, 2012 PASSED BY THE CIT(A) SHOWS THAT AS MANY AS EIGHT OPPORTUNITIES WE RE GRANTED BY THE CIT(A) BUT THE ASSESSEE FAILED TO APPEAR ON ANY OF THE DATES. 7. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE IM PUGNED ORDER. THE CIT(A) HAS CATEGORICALLY MENTIONED THAT THE APPELLANT HAS NOT APPEARED IN ANY OF THE DATES BEFORE HIM. O N EACH DATE, THE ASSESSEE HAS FILED PETITION SEEKING ADJOURNMENT . WE OBSERVE THAT THE ASSESSEE HAS BEEN NEGLIGENT IN PU RSUING THE APPEAL BEFORE THE CIT(A). NEVERTHELESS, THE CIT(A) SHOULD NOT HAVE DISMISSED THE APPEAL OF THE ASSESSEE BY FOLLO WING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN I NDIA PVT.LTD. AND THE JUDGEMENT OF HONBLE MADHYA PRADESH HIGH CO URT. THE ACT DOES NOT CONFER ANY POWER ON THE CIT(A) TO DISM ISS THE ITA NO.1449/MDS/2012 4 APPEAL FOR NON-PROSECUTION. RATHER THE CIT(A) SHOUL D HAVE DISPOSED OF THE APPEAL ON MERITS AFTER CONSIDERING ALL THE GROUNDS RAISED IN THE GROUNDS OF APPEAL BEFORE HIM BY THE ASSESSEE. 8. IN THE INTEREST OF JUSTICE AND EQUITY, WE DEEM IT APPROPRIATE TO GRANT ONE MORE OPPORTUNITY TO THE AS SESSEE TO PLEAD HIS CASE BEFORE THE CIT(A). ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER AND REMIT THE FILE BACK TO THE CIT(A ) WITH A DIRECTION TO DECIDE THE APPEAL AFRESH ON MERITS IN ACCORDANCE WITH LAW. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 3 RD DAY OF OCTOBER, 2012 AT CHENNAI. SD/- SD/- (ABRAHAM P.GEORGE) (VIK AS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 3 RD OCTOBER, 2012. SOMU COPY TO: (1) APPELLANT (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.