P.R.Gold and Silver Craft, CHENNAI V. DCIT, Pondicherry

ITA 595/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4080 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOPI KRISHNA
• Assessee Lawyers: S SRIDHAR

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.595/MDS/2017 ( / ASSESSMENT YEAR: 2012-13) M/S. P.R. GOLD AND SILVER CRAFT, C/O. S. SRIDHAR, A.S. SRIRAMAN, ADVOCATES, NEW NO.14, OLD NO.82, FLAT NO.5, 1 ST AVENUE, INDIRA NAGAR, ADYAR, CHENNAI 600 020. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, PONDICHERRY PAN : AAEFP5606M ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE /RESPONDENT BY : SHRI GOPI KRISHNA, JCIT /DATE OF HEARING : 03.05.2017 !' /DATE OF PRONOUNCEMENT : 10.07.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS), PUDUCHERRY DATED 22.11.2016 IN ITA NO.63/CIT(A)-PDY /2015-16 FOR THE ASSESSMENT YEAR 2012-13 PASSED U/S.250(6) R .W.S.143(3) OF THE ACT. 2 ITA NO.595/MDS/2017 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS IN IT S APPEAL, HOWEVER THE CRUX OF THE ISSUE IS THAT THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE LD.CIT(A) FOR HAVING PASSED EX-PAR TE ORDER WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEAR D. 3. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US TH AT DUE TO UNAVOIDABLE CIRCUMSTANCES THE ASSESSEE COULD NOT BE PRESENT BEFORE THE LD.CIT(A) AT THE TIME OF HEARING. IT W AS FURTHER SUBMITTED THAT THE LD.CIT(A) WITHOUT GRANTING AN OP PORTUNITY TO THE ASSESSEE OF BEING HEARD PASSED EX-PARTE ORDER. THE LD.AR FURTHER ARGUED THAT THE ASSESSEE HAS A FAIR CHANCE TO SUCCE ED IN THE APPEAL, IF THE FACTS ARE PROPERLY BROUGHT TO THE KN OWLEDGE OF THE LD.CIT(A). HE THEREFORE PLEADED THAT THE MATTER MA Y BE REMITTED BACK TO THE FILE OF LD.CIT(A) FOR FRESH CONSIDERATI ON. THE LD.DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD.AR AN D PLEADED FOR SUSTAINING THE ORDER OF THE LD.CIT(A). 4. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULL Y PERUSED THE MATERIAL AVAILABLE ON RECORD. WE DO NOT APPREC IATE THE LAXITY ON THE PART OF THE ASSESSEE AND THE LD.AR FOR NOT P ROPERLY REPRESENTING THE APPEAL BEFORE THE LD.CIT(A). HOWE VER, IN THE INTEREST OF JUSTICE, WE ARE OF THE CONSIDERED VIEW THAT A FAIR 3 ITA NO.595/MDS/2017 OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE FOR REPRESENTING ITS APPEAL BEFORE THE LD.CIT(A). THEREFORE WE HEREBY R EMIT THE MATTER BACK TO THE FILE OF LD.CIT(A) FOR DE-NOVA CONSIDERA TION. WE ALSO CAUTION THE ASSESSEE AND HIS AR TO PROMPTLY APPEAR BEFORE THE LD.CIT(A) IN ORDER TO EXPEDITE THE REVENUES PROCEE DINGS, FAILING WHICH THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS APP ROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERIT BASED ON THE MATERIAL S ON RECORD. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 10 TH JULY, 2017 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER #$ /CHENNAI, %& /DATED 10 TH JULY, 2017 JR & () *) /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. - ( )/CIT(A) 4. - /CIT 5. )./ 0 /DR 6. /1 /GF