Teritium Quid Information Servics Pvt Ltd, Chennai V. ITO, Corp Ward 3(1), Chennai

ITA 400/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4412 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SARADHA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.400/CHNY/2019 ( [ [ / ASSESSMENT YEAR: 2015-16) M/S. TERITIUM QUID INFORMATION SERVICES PVT. LTD., NO.25, FIRST LAYOUT, TEACHERS COLONY, KOLATHUR, CHENNAI 600 099 VS THE INCOME TAX OFFICER, CORPORATE WARD 3(1), CHENNAI. PAN: AAECT4090Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SMT. SARADHA, CA / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 09.05.2019 /DATE OF PRONOUNCEMENT : 13.05.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-7, CHENNAI, DATED 28.11.2018 IN ITA NO.74/(T)/CIT(A)-7/2017-18 FOR THE ASSESSMENT YEAR 2015-16 PASSED U/S. 250(6) R.W.S. 143(3) & 144 OF THE ACT. 2. THE APPEAL WAS FILED BY THE ASSESSEE WITH A DELAY, SINCE IT WAS TO BE FILED BY JANUARY 2019 HOWEVER THE APPEAL WAS FILED ON 18.02.2019. THE ASSESSEE HAS FILED A CONDONATION PETITION STATING THAT THE ASSESSEE HAD RECEIVED THE APPELLATE ORDER OF LD.CIT(A) ON 14.02.2019 AND 2 ITA NO.400/CHNY/2019 IMMEDIATELY THEREAFTER ON 18.02.2019, THE APPEAL WAS FILED. HENCE IT WAS REQUESTED THAT THE DELAY IN FILING THE APPEAL MAY BE CONDONED. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD. AR. AFTER HEARING BOTH SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE SHORT DELAY IN FILING THE APPEAL IS REQUIRED TO BE CONDONED CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. HENCE WE PROCEED TO HEAR THE APPEAL ON MERITS CONDONING THE DELAY. 3. AT THE OUTSET THE LD.AR SUBMITTED THAT SINCE THE ASSESSEE HAD SHIFTED FROM ITS PREMISES TO A NEW ADDRESS AND BY OVERSIGHT FAILED TO INFORM THE REVENUE, THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING FROM THE LD.CIT(A). HENCE THE LD.CIT(A) PASSED AN EX- PARTE ORDER. THE LD.AR FURTHER SUBMITTED THAT THE ASSESSEE HAS A FAIR CASE TO SUCCEED AND ONE MORE OPPORTUNITY MAY BE PROVIDED TO ARGUE THE CASE BEFORE THE LD.CIT(A). THE LD.DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD.AR. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. FROM THE ORDER OF THE LD.CIT(A), IT IS APPARENT THAT THE REVENUE HAS MADE ENOUGH EFFORTS TO INTIMATE THE DATE OF HEARING TO THE ASSESSEE. HENCE WE DO NOT FIND MUCH STRENGTH 3 ITA NO.400/CHNY/2019 IN THE ARGUMENTS ADVANCED BY THE LD.AR. THE LETHARGIC ATTITUDE OF THE ASSESSEE IS NOT APPRECIABLE. HOWEVER IN THE LARGER INTEREST OF JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD.CIT(A) FOR DE-NOVA CONSIDERATION THEREBY PROVIDING THE ASSESSEE WITH ONE MORE OPPORTUNITY OF BEING HEARD AND ALSO HEREBY DIRECT THE ASSESSEE AND ITS COUNSEL TO CO-OPERATE WITH THE LD.CIT(A) IN THEIR PROCEEDINGS PROMPTLY, FAILING WHICH THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERIT AND LAW BASED ON THE MATERIALS BEFORE HIM. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED ON THE 13 TH MAY, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 13 TH MAY, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER