M/s. Shri Renuga Textiles Ltd., CHENNAI V. ACIT, CHENNAI

ITA 1850/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58041 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 15-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R B NAIK
• Assessee Lawyers: G STANLY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI [BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER] I.T.A.NO. 1850/MDS/2011 ASSESSMENT YEAR : 2006-07 M/S SHRI RENUGA TEXTILES LTD NO.87, CUMBUM ROAD THENI 625 531 [PAN AADCS8242G] VS THE ACIT COMPANY CIRCLE VI(2) CHENNAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.STANLY RESPONDENT BY : SHRI R.B.NAIK, CIT/DR DATE OF HEARING : 14-03-2012 DATE OF PRONOUNCEMENT : 14-03-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESS EE AGAINST THE ORDER OF THE LD.CIT(A)-V, CHENNAI, DATED 28.10.2011. 2. THE ASSESSEE HAS TAKEN SEVEN GROUNDS OF APPEAL , IN WHICH THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE LD .CIT(A) ERRED IN DISMISSING THE ASSESSEES APPEAL WITHOUT GIVING AN Y OPPORTUNITY OF HEARING TO THE ASSESSEE. I.T.A.NO. 1850/11 :- 2 -: 3. THE LD. A.R OF THE ASSESSEE SUBMITTED THAT THE A PPEAL WAS FIXED FOR HEARING ON 27.10.2011 WHEN HE FILED AN AP PLICATION REQUESTING FOR ADJOURNMENT OF THE HEARING AS HE HAD TO RECEIVE CERTAIN PARTICULARS FROM THE ASSESSEE. ACCORDINGLY, THREE WEEKS TIME WAS SOUGHT FOR THE SAME. HE HAS PLACED A COPY OF THE S AID LETTER BEFORE US. HE SUBMITTED THAT THE LD.CIT(A) DISMISSED TH E APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. HE PRAYED THAT O NE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE IN T HE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE TO PRESENT ITS APPEAL BEF ORE THE LD.CIT(A). THE LD.CIT/DR DID NOT HAVE ANY OBJECTION TO THE ABO VE SUBMISSION OF THE LD. A.R OF THE ASSESSEE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PER USING THE MATERIALS ON RECORD, WE FIND THAT THE LD.CIT(A) HA D POSTED THE APPEAL FOR HEARING ON 1.11.2010, 28.4.2011, 26.8.2011, 9.9 .2011 AND 27.10.2011 AND THE LD.CIT(A) HAS NOTED IN THE ORDE R THAT ON ALL THE DATES REQUESTS FOR ADJOURNMENT WERE RECEIVED BY HIM , THEREFORE, HE HELD THAT THE ASSESSEE WAS NOT INTERESTED IN PROSE CUTING THE APPEAL AND DISMISSED THE APPEAL OF THE ASSESSEE. WE ARE OF THE CONSIDERED OPINION THAT THE LD.CIT(A), BEING A QUASI-JUDICIAL AUTHORITY, IS REQUIRED TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS ON THE BASIS OF THE AVAILABLE MATERIALS ON RECORD EVEN WHERE THE ASSES SEE FAILS TO COMPLY WITH THE NOTICES OF HEARING SO THAT THE ASSESSEE I S ABLE TO MAKE ITS I.T.A.NO. 1850/11 :- 3 -: CASE IN APPEAL BEFORE A HIGHER FORUM. THEREFORE, W E ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTIC E, ONE MORE OPPORTUNITY OF HEARING SHOULD BE ALLOWED TO THE AS SESSEE AND THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATING THE APPEAL OF THE ASSESSEE ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD.CIT(A) WITHI N ONE MONTH FROM THE DATE OF THIS ORDER SUO MOTU FOR FIXING THE HEARING OF THE APPEAL BY THE LD.CIT(A). THE LD.CIT(A) IS DIRECTED TO DISP OSE OF THIS APPEAL ON MERITS EXPEDITIOUSLY. WITH THESE DIRECTIONS, THE A PPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 -03-2012. SD/- SD/- (GEORGE MATHAN) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED: 14 TH MARCH, 2012 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR