Madras Hydraulics Hose Pvt Ltd., CHENNAI V. ACIT Corporate Circle 4(1), CHENNAI

ITA 2702/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5153 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 10-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SAROJ PARIDA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NOS.2701 & 2702/CHNY/2017 / ASSESSMENT YEARS : 2006-07 & 2008-09 M/S.MADRAS HYDRAULICS HOSE PVT LTD., FLAT NO.5,HARRINGTON APARTMENTS, 98, HARRINGTON ROAD, CHETPET, CHENNAI 600 031. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4(1), CHENNAI 600 034. [PAN AAACM 4367 P ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.SAROJ PARIDA, ADVOCATE /RESPONDENT BY : MR.B.SAGADEVAN, JCIT, D.R ! '# / DATE OF HEARING : 17 - 0 5 - 201 8 $% ! '# / DATE OF PRONOUNCEMENT : 17 - 0 5 - 201 8 / O R D E R ITA NOS.2702 & 2702/CHNY/2017 ARE APPEALS FILED BY ASSESSEE AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX-8, CHENNAI IN ITA NOS.35/08-09, & 50 /10-11, ALL DATED 28.08.2017 FOR THE ASSESSMENT YEARS 2006-07 & 2008-09 RESPECTIVELY. ITA NOS.2701 & 2702/CHNY/2017 :- 2 -: 2. AS BOTH THE APPEALS ARE RELATED TO THE SAME ASS ESSEE AND INVOLVED IDENTICAL ISSUES, THEY ARE BEING DISPOSED OFF BY THIS COMMON ORDER. 3. SHRI MR.SAROJ PARIDA REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.B.SAGADEVAN REPRESENTED ON BEHALF OF THE REVENUE. 4. IT WAS SUBMITTED BY THE LD.A.R THAT THE ASSESSE E WAS UNABLE TO BE REPRESENTED BEFORE THE LD.CIT(A) AS ITS COUNSEL HAD NOT CO-OPERATED AND REPRESENTED ON BEHALF OF THE ASSESS EE BEFORE THE LD.CIT(A). IT WAS A PRAYER THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT ITS APPEAL BEFORE THE LD.CIT(A). 4.1 IT WAS FURTHER SUBMITTED BY THE LD.A.R THAT AS SESSEES APPEAL IN RESPECT OF ITA NO.2701/CHNY/2017 WAS FILED LATE BY 03 DAYS. IT WAS A SUBMISSION THAT AN AFFIDAVIT DATED 07.01.2018 HAS BEEN FILED BY ASSESSEE FOR CONDONATION OF DELAY. IT WAS A SUBMISSION THAT THE DELAY WAS ON ACCOUNT OF FILING ALL THE APPEALS TOGE THER FOR ASSESSMENT YEARS 2006-07 & 2008-09. AS THE ASSESSEE WAS TAKEN AN IMPRESSION THAT THE MISCELLANEOUS PETITION DATED 18.09.2017, WHICH HAD BEEN FILED AGAINST THE ORDER OF THE CIT(A PPEALS), WOULD BE DISPOSED OFF, THE ASSESSEE WOULD GET RELIEF. IT WAS SUBMITTED THAT WHEN MISCELLANEOUS PETITION WAS REJECTED, THE ASSESSEE HAD ITA NOS.2701 & 2702/CHNY/2017 :- 3 -: IMMEDIATELY FILED APPEALS TO THIS TRIBUNAL ON 10.11 .2017. IT WAS THE PRAYER THAT THE APPEAL FILED BY THE ASSESSEE BE LATEDLY 03 DAYS MAY BE CONDONED. 5. IN MY OPINION, THE REASONS SHOWN ARE JUSTIFIED AND HENCE, 03 DAYS DELAY IN FILING THE APPEAL IN RESPECT OF ITA NO.2701/CHNY/2017, BEFORE THIS TRIBUNAL IS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 6. IN REPLY, LD.D.R STRONGLY SUPPORTED THE ORDERS OF THE LD. ASSESSING OFFICER AND THE LD.CIT(A). 7. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE ORDER OF THE LD.CIT(A) SHOWS THAT ASSESSEE HAS NOT BEEN REPRESENTED BEFORE THE LD.CIT(A), THOUGH LD.CIT(A) HAS GRANTED THE ASSESSEE SUBSTANTIAL NUMBER OF OPPORTUNITIES. H OWEVER, CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ISSUES IN THESE APPEALS ARE RESTORED TO THE FIL E OF LD.CIT(A) FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ANOTHER OPPORTUNITY TO REPRESENT ITS APPEALS BEFORE THE LD.CIT(A). IN THES E CIRCUMSTANCES, THE ISSUES IN BOTH THE APPEALS OF ASSESSEE ARE RES TORED TO THE FILE ITA NOS.2701 & 2702/CHNY/2017 :- 4 -: OF THE LD.CIT(A) FOR RE-ADJUDICATION ON MERITS AFTE R GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 8. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 17 TH MAY, 2018, AT CHENNAI. SD/ - ( ) (GEORGE MATHAN) ! '# / JUDICIAL MEMBER & / CHENNAI ' / DATED: 17 TH MAY, 2018. K S SUNDARAM (!)* +*! / COPY TO: 1 . / APPELLANT 3. ,!- . / CIT(A) 5. */0!1 / DR 2. / RESPONDENT 4. ,! / CIT 6. 023 / GF