DCIT, Central Cir-2(3), Chennai V. Gugnani Leasing and Hire P Ltd, Chennai

ITA 37/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6754 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2019
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S VIKRAMC A
• Assessee Lawyers: M SRINIVASA RAO CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , $% & , ) SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ./ ITA (TP) NO. 37/CHNY/2019 / ASSESSMENT YEAR : 2012-13 M/S.C.H.ROBINSON WORLDWIDE FREIGHT INDIA PVT LTD., POTTIPATTI PLAZA,GROUND FLOOR, 77,NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034. PAN : AACCC 9617 L V. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2), 121,AAYAKAR BHAWAN, CHENNAI 600 034. (./ APPELLANT) (/0./ RESPONDENT) . 1 / APPELLANT BY: MR.S.VIKRAM,C.A /0. 1 / RESPONDENT BY : MR.M.SRINIVASA RAO,C.I.T. DR 1 / DATE OF HEARING : 02.07.2019 1 / DATE OF PRONOUNCEMENT : 02.07.2019 / O R D E R PER VIKRAM SINGH YADAV, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-4, CHENNAI, DATED 18.02.2019. 2 I.T.A.(TP) NO.37/CHNY/2019 2. AT THE OUTSET, IT IS NOTED THAT THE LD.AUTHORIZE D REPRESENTATIVE OF ASSESSEE, SHRI T.M.SHIVAKUMAR MOVED AN ADJOURNMENT APPLICATION STATING THAT HE HAS RECENTLY BEEN ENGAGED BY THE AS SESSEE TO REPRESENT BEFORE THE TRIBUNAL, AND THE MATTER INVOLVES EX-PAR TE ORDER OF LD.CIT(A), WHICH CAN BE HEARD AND DISPOSED OF WITHIN A MINIMUM POSSIBLE TIME. HOWEVER, ON THE APPOINTED DATE OF THE HEARING, HE I S HAVING A MATTER FIXED FOR HEARING BEFORE HONBLE MADRAS HIGH COURT, THEREFORE HE REQUESTED FOR SHORT ADJOURNMENT IN THE MATTER. SHRI S.VIKRAM,C.A., WHO APPEARED ON BEHALF OF THE ASSESSEE REITERATED THE C ONTENTS OF THE ADJOURNMENT APPLICATION FILED EARLIER BY THE COUNSE L SHRI T.M.SHIVAKUMAR. IT WAS FURTHER SUBMITTED THAT SINC E THE LD.CIT(A) HAS DECIDED THE MATTER EX-PARTE QUA THE ASSESSEE, THE M ATTER MAY BE REMANDED BACK TO THE FILE OF LD.CIT(A) TO DECIDE TH E SAME ON MERITS. 3. THE LD.DR IS HEARD WHO HAS RELIED ON THE ORDER OF LD.CIT(A) AND DRAWING OUR REFERENCE TO PARAS-3 & 4 OF THE ORDER O F LD.CIT(A), IT WAS SUBMITTED THAT THE MATTER HAS BEEN FIXED FOR HEARIN G ON SEVERAL OCCASIONS. HOWEVER, THERE HAVE BEEN EFFECTIVELY NO COMPLIANCE ON PART OF THE ASSESSEE OR ITS COUNSEL BEFORE THE LD.CIT(A) . IT WAS ACCORDINGLY PLEADED THAT WHERE THE BENCH DECIDE TO REMAND THE M ATTER BACK TO THE FILE OF LD.CIT(A), THERE SHOULD BE SOME COST THAT T HE ASSESSEE SHOULD PAY FOR ITS SHEER NON-COMPLIANCE AND NON-ADHERENCE TO P ROCEEDINGS BEFORE THE FIRST APPELLATE AUTHORITY. 3 I.T.A.(TP) NO.37/CHNY/2019 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER, EVEN FOR A SHORT DURATION AS SOUGHT BY THE LD.AR, AS WE FIND THAT THE MATTER HAS BEEN DECIDED EX-PART E QUA THE ASSESSEE BY THE LD.CIT(A), AND IN ABSENCE OF FINDING OF THE LD.CIT(A) ON MERIT, IT WOULD NOT BE APPROPRIATE FOR THE BENCH TO ADJUDICAT E THE MATTER. WE HOWEVER, FIND THAT THE MATTER WAS LISTED FOR HEARIN G ON AS MANY AS 10 OCCASIONS BEFORE THE LD.CIT(A) AND THERE IS NO EFFE CTIVE APPEARANCE/COMPLIANCE ON THE PART OF THE ASSESSEE A ND/OR ITS COUNSEL AS APPARENT FROM PARAS-3 & 4 OF THE LD.CIT(A)S ORDER. HOWEVER, GIVEN THE FACT THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS , IN THE INTEREST OF JUSTICE AND FAIR PLAY WE REMAND THE MATTER BACK TO THE FILE OF LD.CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABL E OPPORTUNITY TO THE ASSESSEE, SUBJECT TO COST OF RS.50,000/- WHICH THE ASSESSEE IS DIRECTED TO DEPOSIT IN THE PRIME MINISTER NATIONAL RELIEF FU ND (PMNRF). THE ISSUES IN THE APPEAL ARE ACCORDINGLY RESTORED TO TH E FILE OF LD.CIT(A) SUBJECT TO ASSESSEE DEPOSITING RS.50,000/- TO THE PMNRF AND PRODUCING THE COPY OF THE RECEIPT THEREOF BEFORE TH E LD.CIT(A) ON/OR BEFORE THE SCHEDULED DATE OF HEARING. 4 I.T.A.(TP) NO.37/CHNY/2019 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02/07/2019 AT CHENNAI. SD/- SD/- ( ) ( $% & ) (GEORGE MATHAN) (VIKRAM SINGH YADAV) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, 8 /DATED, THE 02 ND JULY, 2019. KS SUNDARAM 1 /&$ :$ /COPY TO: 1. ./ APPELLANT 2. /0. / RESPONDENT 3. ; () /CIT(A) 4. ; /CIT 5. $ / /DR 6. /GF.