Venture Metal Products Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

ITA 1469/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4424 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: M KARUNAKARAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , !.. # $%, ' () BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.1469/MDS/2016 + ,+ / ASSESSMENT YEAR : 2008-09 M/S VENTURE METAL PRODUCTS PVT. LTD., 89, JALEEL PALACE, 3 RD FLOOR, ELDAMS ROAD, TEYNAMPET, CHENNAI - 600 018. PAN : AAEFV 5234 F V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(2), CHENNAI. (.// APPELLANT) (01.// RESPONDENT) ./ 2 3 / APPELLANT BY : SHRI M. KARUNAKARAN, ADVOCATE 01./ 2 3 / RESPONDENT BY : SHRI SUPRIYO PAL, JCIT # 2 4' / DATE OF HEARING : 08.03.2017 56, 2 4' / DATE OF PRONOUNCEMENT : 31.05.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -11, CHENN AI, DATED 28.03.2016 AND PERTAINS TO ASSESSMENT YEAR 2008-09. 2. SHRI M. KARUNAKARAN, THE LD.COUNSEL FOR THE ASSE SSEE, SUBMITTED THAT THE CIT(APPEALS) AFTER REPRODUCING T HE GROUND OF 2 I.T.A. NO.1469/MDS/16 APPEAL, REJECTED THE CLAIM OF THE ASSESSEE SINCE TH E ASSESSEE COULD NOT APPEAR BEFORE HIM. ACCORDING TO THE LD. COUNSE L, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON M ERIT. IN SOME OF THE ISSUES, THE CIT(APPEALS) HIMSELF DIRECTED TH E ASSESSING OFFICER TO EXAMINE THE SAME. THEREFORE, THE LD.COU NSEL SUBMITTED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. 3. ON THE CONTRARY, SHRI SUPRIYO PAL, THE LD. DEPAR TMENTAL REPRESENTATIVE, SUBMITTED THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE CIT(APPEALS) INSPITE OF ISSUE OF NOTICE. THEREFORE, ACCORDING TO THE LD. D.R., THE CIT(APPEALS) AFTER C ONSIDERING THE GROUNDS OF APPEAL, DISPOSED THE APPEAL ON MERIT. W HEREVER VERIFICATION IS REQUIRED, THE CIT(APPEALS) DIRECTED THE ASSESSING OFFICER TO VERIFY. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(APPEALS). FROM THE ORDER OF THE CIT(APPEALS) IT APPEARS THAT THE LD. REPRESENTATIVE FOR THE ASSESSEE APPEARED BEFORE THE CIT(APPEALS) AND SOUGHT FOR TIM E. THE CIT(APPEALS), HOWEVER, PROCEEDED TO DISPOSE THE APP EAL ON MERIT. 3 I.T.A. NO.1469/MDS/16 THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIV ING ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE ON MERIT WOULD NOT PREJUDICE THE INTERESTS OF THE REVENUE. GIVING ONE MORE OPPO RTUNITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUST ICE. THEREFORE, IN THE INTEREST OF JUSTICE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RECONSIDERED BY THE CIT (APPEALS). ACCORDINGLY, THE ISSUE IS REMITTED BACK TO THE CIT( APPEALS). THE CIT(APPEALS) SHALL RECONSIDER THE ISSUE AFRESH AFTE R GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE. IT IS MADE CLEAR THAT IN CASE THE ASSESSEE FAILS TO APPEAR BEFORE THE CIT(APPEALS) ON RECEIVING NOTICE OF HEARING, THE CIT(APPEALS) IS AT LIBERTY T O DISPOSE THE APPEAL ON MERIT ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 5. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 31 ST MAY, 2017 AT CHENNAI. SD/- SD/- ( ! . . # $% ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 31 ST MAY, 2017. KRI. 4 I.T.A. NO.1469/MDS/16 2 04$9 :9,4 /COPY TO: 1. ./ /APPELLANT 2. 01./ /RESPONDENT 3. # ;4 () /CIT(A)-11, CHENNAI-34 4. PRINCIPAL CIT-7, CHENNAI 5. 9< 04 /DR 6. !+ = /GF.