ABHAY SURENDRA MEHTA, CHENNAI V. ACIT NON CORPORATE CIRCLE 3 (1), CHENNAI

ITA 560/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4445 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: PUSHYA SETHARAMANAN SR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ITA NO.560/CHNY/2018 / ASSESSMENT YEAR :2012-13 & S.P. NO.61/CHNY/2019 [IN I.T.A. NO.560/CHNY/2018] / ASSESSMENT YEAR :2012-13 SHRI ABHAY SURENDAR MEHTA, NO.43, C.P. RAMASWAMY ROAD, CHENNAI 18. [PAN-AAKPM4560F] VS. ACIT, NCR-3(1), CHENNAI ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. PUSHYA SETHARAMANAN, SR. COUNSEL / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / DATE OF HEARING : 08.03.2019 /DATE OF PRONOUNCEMENT : 14.03.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS IS A STAY PETITION FILED BY THE ASSESSEE IN ITS APPEAL NO. 560/CHNY/2018 RELATING TO ASSESSMENT YEAR 2012-13. 2. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 16.02.2018. THE APPEAL OF THE ASSESSEE IS POSTED FOR HEARING ON 18.8.2018. THE TOTAL DEMAND IN THE CASE OF THE ASSESSEE IS 1,50,54,460/-. THE ASSESSEE HAS PAID 26,15,854/- AGAINST THE ABOVE MENTIONED DISPUTED DEMAND. THEN THE OUTSTANDING DEMAND IS 1,24,38,646/-. S.P. NO.61/CHNY/2019 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. 4. ADMITTEDLY THE ASSESSEE HAS BEEN UNABLE TO SHOW FINANCIAL DIFFICULTY WHICH IS ONE OF THE PRIMA FACIE REQUISITE FOR GRANT OF STAY. THE ASSESSEE HAS ALSO NOT SHOWN PRIMA FACIE CASE WHICH IS ONE OF THE CRITERIAS FOR GRANT OF STAY OF THE RECOVERY OF DISPUTED TAXES. 5. HOWEVER, IT IS THE SUBMISSION OF THE ASSESSEE THAT THE LEARNED CIT(A) PASSED AN EX PARTE ORDER WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. THEREFORE, HE PRAYED FOR ONCE MORE OPPORTUNITY BEFORE LEARNED CIT(A). AFTER CONSIDERING THE SUBMISSIONS OF THE LEARNED AR AND TO MEET THE PRINCIPLES OF NATURAL JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE LEARNED CIT(A) WITH A DIRECTION TO DISPOSE OF THIS APPEAL AFRESH AFTER GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE APPEAL OF THE ASSESSEE I.E. ITA NO. 560/CHNY/2018 IS ALLOWED FOR STATISTICAL PURPOSES AND THE STAY PETITION I.E. 61/CHNY/2019 IS DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND THE STAY PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 14 TH MARCH, 2019 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACC OUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 14.03.2019 SH, SR. P.S. /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.