N.PREETESH, CHENNAI V. ITO NCWARD 12(3), CHENNAI

ITA 2991/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2550 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 01-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: LOKESH NAHATA
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , ! . , ! ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.2991/CHNY/2018 /ASSESSMENT YEAR: 2010-11 SHRI N. PREETESH, C/O.L.NAHATA & CO., 120, NYNIAPPA NAICKEN STREET, CHENNAI-600 003. [PAN: AANPG 0704 A] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-12(3), CHENNAI. ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.LOKESH NAHATA, CA *+) , /RESPONDENT BY : MR.SRIDHAR DORA, JCIT , /DATE OF HEARING : 07.03.2019 , /DATE OF PRONOUNCEMENT : 07.03.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI, I N ITA NO.137/CIT(A)-13/2010-11 DATED 09.08.2018 FOR THE A Y 2010-11. 2. SHRI SRIDHAR DORA, JCIT, REPRESENTED ON BEHALF O F THE REVENUE AND SHRI LOKESH NAHATA, CA, REPRESENTED ON BEHALF OF TH E ASSESSEE. ITA NO.2991/CHNY/2018 :- 2 -: 3. THE ASSESSEE HAS SOUGHT ADJOURNMENT WHICH HAS BE EN DENIED. IT WAS SUBMITTED BY THE LD.AR THAT THE LD.CIT(A) HAS D ISMISSED THE ASSESSEES APPEAL. IT WAS A SUBMISSION THAT THE AS SESSEE COULD NOT REPRESENT ITS CASE PROPERLY BEFORE THE LD.CIT(A). IT WAS A SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LD.CIT(A). IT WAS A SUBMISSION THAT THE LD.CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE ON A CCOUNT OF NON- PROSECUTION. 4. IN REPLY, THE LD.DR SUBMITTED THAT NEARLY FOUR O PPORTUNITIES HAD BEEN GRANTED TO THE ASSESSEE, BUT THE ASSESSEE HAD NOT COOPERATED IN GETTING ITS APPEAL TO DISPOSE. IT WAS ALSO A SUBMI SSION THAT THE ASSESSEE HAD NOT COOPERATED EVEN IN THE ASSESSMENT PROCEEDIN GS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. A PERUSAL OF THE ORDER OF THE LD.CIT(A) SHOWS TH AT THE LD.CIT(A) HAS POSTED THE ASSESSEES APPEAL ON VARIOUS DATES M ORE SPECIFICALLY ON 12.04.2018, 13.06.2018 AND 18.07.2018. THE ASSESSE E HAD NOT REPRESENTED ITS APPEAL NOR MADE ANY REPRESENTATION FOR ADJOURNMENT BEFORE THE LD.CIT(A) DURING THE THREE DAYS. HOWEVE R, CONSIDERING THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THA T THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT ITS CASE B EFORE THE LD.CIT(A), SUBJECT TO THE ASSESSEE PAYING A COST OF RS.1,000/- TO THE PRIME MINISTER ITA NO.2991/CHNY/2018 :- 3 -: NATIONAL RELIEF FUND (IN SHORT PMNRF). CONSEQUEN TLY, THE APPEAL FILED BY THE ASSESSEE IS RESTORED TO THE FILE OF THE LD.CIT( A) FOR VERIFICATION AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY TO BEING H EARD, SUBJECT TO THE ASSESSEE PAYING A COST OF RS.1,000/- TO THE PMNRF A ND PRODUCING THE COPY OF THE RECEIPT THEREOF BEFORE THE LD.CIT(A). 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 7 TH DAY OF MARCH, 2019, IN CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 7 TH MARCH, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF