A.P.R.Leather Exports, Dindigul V. ITO Ward I(1), Dindigul

ITA 2128/CHNY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1387 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 12-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH: CHENNAI , BEFORE SH RI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO. 2128 /CHNY/ 201 8 / ASSESSMENT YEAR: 20 08 - 09 M/S. A.P.R. LEATHER EXPORTS, NO.29, JAMAL STREET, BEGAMPUR, DINDIGUL 624 002 [PAN: AAJFA 8733B ] VS. THE INCOME TAX OFFICER 1, (WARD 1) , DINDUGAL ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : M S . R. ANITHA, JCIT / DATE OF HEARING : 1 8 .03.2020 / DATE OF PRONOUNCEMENT : 1 8 .03 .20 20 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 , MADURAI IN APPEAL NO. I.T.A. NO. 65/2010 - 11 DATED 21.09.2015 FOR THE ASSE SSMENT YEAR 20 08 - 09 . 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MS. R. ANITHA, JCIT REPRE SENTED ON BEHALF OF THE R EVENUE . ITA NO. 2128 / CHNY / 201 8 : - 2 - : 3. A N ADJOURNMENT LETTER DATED 17.03.2020 HAS BEEN FILED O N BEHALF OF THE ASSESSEE, WHEREIN THE NAME OF THE COUNSEL IS NOT MEN TIONED. CONSEQUENTLY, THE ADJOURNMENT FILED IS REJECTED AND THE APPEAL DISPOSED OF . 4. THE APPEAL OF THE ASSESSEE IS DELAYED BY 46 DAYS FOR WHICH THE ASSESSEE HAS FILED A CONDONATION PETITION IN AN AFFIDAVIT. IN THE AFFIDAVIT THE ASSESSEE HAS CATEGORICA LLY ADMITTED THAT THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT SERVED ON THE ASSESSEE AND THE SAME WAS ALSO VERIFIED BY HIM. IT IS SUBMITTED THAT SUBSEQUENTLY A CERTIFIED COPY WAS TAKEN ON 28.03.2018. HOWEVER, BY THAT TIME, THE M ANAGING PARTNER OF THE ASSESSEE FIRM WAS DOWN WITH VIRAL FE V ER AND SEVERE CHEST CONGESTION WHICH CAUSED THE DELAY. THE AFFIDAVIT FILED BY THE ASSESSEE HAS NOT BEEN SHOWN TO BE FALSE OR IMPROBABLE. THIS BEING SO, I AM OF THE VIEW THAT THE ASSESSEE HAS S HOWN JUSTIFIABLE AND REASONABLE CAUSE FOR THE DELAY IN FILING OF THE APPEAL. CONSEQUENTLY THE DELAY OF 46 DAYS STANDS CONDONED AND THE APPEAL OF THE ASSESSEE IS BEING DISPOSED OF ON MERITS. 5. IT WAS SUBMITTED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE T HAT THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS LIABLE TO BE UPHELD, IN SO FAR AS THE LEARNED COMMISSIONER OF INCOME TAX ITA NO. 2128 / CHNY / 201 8 : - 3 - : (APPEALS) HAS GRANTED THREE OPPORTUNITIES AS MENTIONED IN PARA - 3.2 OF HIS ORDER. IT WAS A SUBMISSION THAT THE ASS ESSEE HAS BEEN CONTINUOUSLY SEEKING ADJOURNMENTS AND EVEN BEFORE THE TRIBUNAL THE SAME HABIT IS BEING FOLLOWED. 6 . I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 7. A PERUSAL OF THE GROUNDS IN THE PRESENT CASE SHOW S THAT IN GROUND NO.2, THE ASSESSEE HAS CATEGORICALLY STATED THAT HE HAS NOT RECEIVED NOTICE OF HEARING, SUBSEQUENT TO THE ADJOURNMENT PETITION FILED BY HIM ON 15.09.2015. A PERUSAL OF THE PARA - 3.2 OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS) SHOWS THAT ONLY TWO OPPORTUNITIES HAD BEEN GRANTED TO THE ASSESSEE, ONE ON 26.08.2015 AND THE SECOND ON 16.09.2015. THIS BEING SO, I AM OF THE VIEW THAT THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY TO REPRESENT HIS APPEAL BEFORE THE LEAR NED COMMISSIONER OF INCOME TAX (APPEALS). IN THE CIRCUMSTANCES, IN THE INTEREST OF NATURAL JUSTICE, THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND THE ISSUES IN THE APPEAL ARE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. ITA NO. 2128 / CHNY / 201 8 : - 4 - : 8 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 2128 /C HNY/201 8 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 8 TH MARCH , 20 20 IN CHENNAI. SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / CHENNAI, / DATED: 1 8 TH MARCH , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF