TRIMETUS TECHNOLOGIES PRIVATE LIMITED, CHENNAI V. ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3031/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0652 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 05-11-2018
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ! ' ! # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ IN I.T.A.NO.3031/CHNY/2018 ( / ASSESSMENT YEAR :2014-15) M/S. TRIMENTUS TECHNOLOGIES PVT. LTD., NO.147, SUCONS SIVAGAMI SQUARE, 3 RD FLOOR, G.N. CHETTY ROAD, T.NAGAR, CHENNAI 600 017 VS THE ACIT, CORPORATE CIRCLE 3 (1), CHENNAI 600 034. PAN: AABCT8196N ( /APPELLANT) ( /RESPONDENT) & STAY PETITION NO.374/CHNY/2018 ( ./ IN I.T.A.NO.3031/CHNY/2018 ( / ASSESSMENT YEAR :2014-15) M/S. TRIMENTUS TECHNOLOGIES PVT. LTD., NO.147, SUCONS SIVAGAMI SQUARE, 3 RD FLOOR, G.N. CHETTY ROAD, T.NAGAR, CHENNAI 600 017 VS THE ACIT, CORPORATE CIRCLE 3 (1), CHENNAI 600 034. PAN: AABCT8196N ( /PETITIONER) ( /RESPONDENT) /ASSESSEE BY : MS. SUSHMA HARINI, ADVOCATE / REVENUE BY : SHRI B. SAGADEVAN,JCIT !'# /DATE OF HEARING : 30.11.2018 $%'# /DATE OF PRONOUNCEMENT : 04.12.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM: THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) -7, CHENNAI, DATED 28.09.2018 IN ITA NO.228/CIT(A)-5/2016-17 FOR THE 2 ITA NO.3031/CHNY/2018 & S.P. NO .374/CHNY/2018 ASSESSMENT YEAR 2014-15 PASSED U/S.250(6) R.W.S. 14 3(3) OF THE ACT. THE ASSESSEE HAS ALSO FILED A STAY PETITION IN SP N O.374 OF 2018 SEEKING STAY OF THE OUTSTANDING DEMAND OF RS.7,86,0 1,390/- FOR THE RELEVANT ASSESSMENT YEAR. 2. AT THE OUTSET THE LD.AR SUBMITTED THAT NEITHER T HE ASSESSEE NOR ITS REPRESENTATIVE COULD APPEAR BEFORE THE LD.CIT(A ) ON THE DATE OF HEARING DUE TO UNAVOIDABLE CIRCUMSTANCES. THE LD.AR FURTHER SUBMITTED THAT THE LD.CIT(A) WITHOUT GIVING ANOTHER OPPORTUNITY OF BEING HEARD PASSED EX-PARTE ORDER ON MERITS. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD.CIT(A) FOR DE-NOVA CONSIDERATION. THE LD.AR FURTHER PLEADE D THAT HE SHALL NOT PURSUE THE STAY APPLICATION IF THE APPEAL OF TH E ASSESSEE IS REMITTED BACK TO THE FILE OF LD.CIT(A) FOR FRESH CO NSIDERATION. THE LD.DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE S UBMISSION OF THE LD.AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS ON RECORD. FROM THE FACTS OF THE CASE IT IS APPARENT THAT THE LD.CIT(A) HAS PASSED AN EXPARTE ORDER DUE TO THE FA ILURE ON THE PART OF THE ASSESSEE AND THE LD.AR TO APPEAR BEFORE HIM. THIS LETHARGIC 3 ITA NO.3031/CHNY/2018 & S.P. NO .374/CHNY/2018 ATTITUDE OF THE LD.AR AND THE ASSESSEE IS NOT APPRE CIABLE. HOWEVER, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE MAT TER BACK TO THE FILE OF LD.CIT(A) FOR DE-NOVA CONSIDERATION AFTER GIVING TH E ASSESSEE DUE OPPORTUNITY OF BEING HEARD. WE ALSO DIRECT THE ASSE SSEE AND LD.AR TO PROMPTLY CO-OPERATE BEFORE THE LD.REVENUE AUTHORITI ES IN ORDER TO EXPEDITE THEIR PROCEEDINGS, FAILING WHICH THEY SHAL L BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERIT AND LAW BASED ON THE MATERIALS ON RECORD. 4. SINCE WE HAVE REMITTED THE APPEAL BACK TO THE FI LE OF LD.CIT(A) FOR DE-NOVA CONSIDERATION, WE DO NOT FIND IT NECESS ARY TO ENTERTAIN THE STAY PETITION FILED BY THE ASSESSEE. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND THE STAY PETITION OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED ON THE 04 TH DECEMBER, 2018 AT CHENNAI. SD/- SD/- ( ! ' ! # . $ ) ( . ) (DUVVURU RL REDDY) ( A.MOHAN ALANKAMONY ) '(/ JUDICIAL MEMBER #( / ACCOUNTANT MEMBER )'! /CHENNAI, *( /DATED 04 TH DECEMBER, 2018 4 ITA NO.3031/CHNY/2018 & S.P. NO .374/CHNY/2018 RSR /COPY TO: 1. / ASSESSEE 2. /REVENUE 3. . ( )/CIT(A) 4. /CIT 5. /DR 6. /GF