VTX Industries Limited, Coimbatore V. ACIT, Coimbatore

ITA 1533/CHNY/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7135 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHE NNAI . . . , ! , ' # $ BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER I.T.A. NOS.1533 & 1534/MDS/2014 ASSESSMENT YEARS : 2009-10 & 2010-11 VTX INDUSTRIES LIMITED, [FORMERLY VIJAYESWARI TEXTILES LTD] 10/400, PALGHAT ROAD, KUNIAMUTHUR, COIMBATORE 641 008 [PAN: AAACV 6388 F] ( !% /APPELLANT) VS ASST. COMMISSIONER OF INCOME TAX, SALARY CIRCLE-I, INCOME TAX OFFICE, RACE COURSE, COIMBATORE-641 018 ( &'!% /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI GURU BHASHYAM, JCIT / DATE OF HEARING : 20-08-2014 / DATE OF PRONOUNCEMENT : 20-08-2014 #( / O R D E R PER VIKAS AWASTHY, J.M: THE APPEALS HAVE BEEN FILED BY THE ASSESSEE IMPUGN ING THE ORDERS OF THE COMMISSIONER OF INCOME TAX(APPEALS)-I I, COIMBATORE RELEVANT TO THE ASSESSMENT YEARS (AYS) 2 009-10 & 2010-11. BOTH THE IMPUGNED ORDERS ARE DATED 31-03- 2014. THE IMPUGNED ORDERS HAVE BEEN PASSED BY THE CIT(APPEALS ) EX-PARTE. A PERUSAL OF THE ORDERS OF THE AUTHORITIES BELOW SH OW THAT THE I.T.A. NOS. 1533 & 1534/MDS/14 2 ASSESSEE HAS BEEN NON-CO-OPERATIVE AND NEGLIGENT IN PROSECUTING HIS CASE BEFORE THE ASSESSING OFFICER AS WELL AS TH E FIRST APPELLATE AUTHORITY. NOTICE U/S.143(2) OF THE INCOME TAX ACT , 1961 (HEREIN AFTER REFERRED TO AS THE ACT) WAS ISSUED TO THE A SSESSEE ON 03-09- 2010 FOR AY.2009-10 AND ON 05-09-2011 FOR AY.2010-1 1 WHICH WERE DULY SERVED. THEREAFTER, NOTICES U/S.142(1) W ERE ISSUED ON 27-04-2012. DESPITE SERVICE OF NOTICE, NONE APPEAR ED ON BEHALF OF THE ASSESSEE BEFORE THE ASSESSING OFFICER. THE ASSE SSING OFFICER IN HIS ORDER HAS CATEGORICALLY STATED THAT AFTER SE VERAL NOTICES AND PHONE CALLS, THE AR OF THE ASSESSEE APPEARED ON 30- 11-2012 AND SUBMITTED PARTIAL DETAILS. THE AR OF THE ASSESSEE WAS GIVEN TIME TO SUBMIT COMPLETE DETAILS ON OR BEFORE 31-01-2013. HOWEVER, NO DETAILS WERE SUBMITTED BY THE ASSESSEE. THE ASSESS ING OFFICER GAVE FINAL SHOW CAUSE NOTICE U/S.142(1) ON 04-02-20 13 ASKING THE ASSESSEE TO APPEAR ON OR BEFORE 12-02-2013. THE AS SESSING OFFICER WAS CONSTRAINED TO COMPLETE THE ASSESSMENTS ON THE BASIS OF PARTIAL RECORDS. THE ASSESSMENT ORDER FOR AY.20 09-10 WAS PASSED ON 15-02-2013 AND FOR AY.2010-11 ON 25-02-20 13. THEREAFTER, THE ASSESSEE FILED APPEALS BEFORE THE C IT(APPEALS) ON 27-03-2013. EVEN BEFORE CIT(APPEALS), NEITHER THE ASSESSEE NOR HIS AR APPEARED TO PRESENT THE CASE. THE CIT(APPEA LS) VIDE I.T.A. NOS. 1533 & 1534/MDS/14 3 ORDER DT.31-03-2014, CONFIRMED THE FINDINGS OF ASSE SSING OFFICER AND DISMISSED THE APPEALS OF THE ASSESSEE. 2. AGGRIEVED BY THE ORDER OF CIT(APPEALS), THE ASSE SSEE PREFERRED APPEALS FOR BOTH THE AYS BEFORE THE TRIBU NAL. THE NOTICE OF THE APPEALS WAS SENT TO THE ASSESSEE ON THE ADDR ESS MENTIONED IN FORM NO.36 THROUGH RPAD ON 20-06-2014. TO-DAY, NEITHER THE ASSESSEE NOR HIS AR IS PRESENT. EVEN, NO REQUEST S EEKING ADJOURNMENT HAS BEEN FILED BY THE ASSESSEE. THE AS SESSEE HAS BEEN RECALCITRANT AND NON CO-OPERATIVE THROUGHOUT. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DEL HI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HI GH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480) , WE DISMISS THE APPEALS OF THE ASSESSEE FOR NON-PROSECU TION. 4. THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATIO N BEFORE THE TRIBUNAL FOR RESTORATION OF ITS APPEALS AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR ITS FAILURE TO APPEAR BEFORE THE I.T.A. NOS. 1533 & 1534/MDS/14 4 TRIBUNAL ON THE DATE FIXED. THE TRIBUNAL, IF SO SA TISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEALS TO ITS ORIGINAL N UMBER FOR HEARING ON MERITS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR NON-PROSECUTION IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 20 TH AUGUST, 2014 AT CHENNAI. SD/- SD/- ( . . . ) ( ! ) (DR. O.K. NARAYANAN) (VIKAS AWAS THY) / VICE PRESIDENT ! '# / JUDICIAL MEMBER $ /CHENNAI, %'& /DATED: 20 TH AUGUST, 2014 TNMM ''(!)*+* /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ' ' ,-. /CIT(A) 4. ' ' , /CIT 5. */0!!12 /DR 6. 0345 /GF