Matrix View Technologies India Pvt Ltd., CHENNAI V. ITO Corporate Ward 4(1), CHENNAI

ITA 2762/CHNY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6542 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: G BASKAR
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NOS.2762 & 2763/CHNY/2018 /ASSESSMENT YEARS: 2010-11 & 2009-10 M/S.MATRIX VIEW TECHNOLOGIES- INDIA PVT. LTD., NO.11, ECR ROAD, KANATHUR, CHENNAI-603 112. VS. THE INCOME TAX OFFICER, CORPORATE WARD-4(1), NO.121, M.G.ROAD, CHENNAI-600 034. [PAN: AADCM 8093 M ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.G.BASKAR, ADV. *+) , /RESPONDENT BY : MR.SRIDHAR DORA, JCIT , /DATE OF HEARING : 21.02.2019 , /DATE OF PRONOUNCEMENT : 21.02.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-8, CHENNAI, IN ITA NO.15 & 107/17-18 DATED 03.08.2018 FOR THE AYS 2009-10 & 20 10-11. 2. MR. SRIDHAR DORA, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND MR. G.BASKAR, ADV., REPRESENTED ON BEHALF OF THE AS SESSEE. ITA NOS.2762 & 2763/CHNY/2018 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE APPEALS F ILED BEFORE THE LD.CIT(A) WAS DELAYED BY 5 YEARS & 8 MONTHS FOR THE AY 2009-10 AND 4 YEARS & 11 MONTHS FOR THE AY 2010-11. THE REASONS FOR THE DELAY WERE THAT ONE OF THE DIRECTORS WIFE WAS SUFFERING FROM STROKE FROM 30.10.2009 AND EVEN TILL NOW SHE IS NOT RECOVERED AND THE DIRE CTOR IS LOOKING AFTER HIS BUSINESS, SICK WIFE AND HIS YOUNG CHILDREN. THE OT HER DIRECTOR IS IN US. THE ASSESSEES EARLIER AUDITOR WAS SUFFERING FROM B RAIN CANCER AND SUBSEQUENTLY, DIED IN THE YEAR 2012. IT WAS A SUBM ISSION THAT ONLY ON ACCOUNT OF THE SAID REASONS, THE ASSESSEE WAS UNABL E TO FILE ITS APPEALS IN TIME. IT WAS A SUBMISSION THAT THE LD.CIT(A) DISMI SSED THE ASSESSEES APPEALS IN LIMINE WITHOUT CONDONING THE DELAY. IT WAS A PRAYER THAT AS THE ASSESSEE HAD REASONABLE CAUSE FOR DELAY, THE DELAY MAY BE CONDONED AND THE LD.CIT(A) BE DIRECTED TO DISPOSE THE ASSESSEES APPEALS ON MERITS. 4. IN REPLY, THE LD.DR DID NOT RAISE ANY SERIOUS OB JECTIONS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. AS IT IS NOTICED THAT THE ASSESSEE HAS GIVEN VAL ID REASONS SUPPORTED BY IRREFUTABLE EVIDENCE, FOR THE REASONS FOR THE DE LAY IN FILING OF THE APPEALS BEFORE THE LD.CIT(A) AND AS THE SAID REASON S ARE FOUND TO BE REASONABLE, IN THE INTEREST OF NATURAL JUSTICE, THE DELAY IN FILING OF THE APPEALS BEFORE THE LD.CIT(A) STANDS CONDONED AND TH E ISSUES IN THESE APPEALS ARE RESTORED TO THE FILE OF THE LD.CIT(A) F OR ADJUDICATION ON MERITS. ITA NOS.2762 & 2763/CHNY/2018 :- 3 -: 7. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 21 ST DAY OF FEBRUARY, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 21 ST FEBRUARY, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF