Techniques Surfaces India Private Limited, CHENNAI V. ITO Corporate Ward 3(1), CHENNAI

ITA 702/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3181 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Keywords: Principle of natural justice
• Section: 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ ITA NO.702/CHNY/2019 ( / ASSESSMENT YEAR: 2012-13) M/S.TECHNIQUES SURFACES INDIA PVT. LTD. CHITRA TOWERS, 120, 2 ND FLOOR, ABOVE FURN WORLD, ARCOR ROAD, KODAMBAKKAM, CHENNAI-600 024. / VS. INCOME TAX OFF ICER CORPORATE WARD 3(1) CHENNAI ././PAN/GIR NO. AACCT-2514-K (- /APPELLANT ) : (01- / RESPONDENT ) -/ APPELLANT BY : NONE 01- / RESPONDENT BY : SHRI G.JOHNSON, ADDL.CIT / DATE OF HEARING : 11/10/2021 / DATE OF PRONOUNCEMENT : 11/10/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2012- 13 ARISES OUT OF THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-7, CHENNAI [CIT(A)] DATED 19/12/2018 IN T HE MATTER OF ASSESSMENT FRAMED BY LD. ASSESSING OFFICER [AO], U/ S.143(3) R.W.S. 263 OF THE ACT ON 29/12/2017. 2. THE REGISTRY HAS NOTED A DELAY OF 17 DAYS IN THE APPEAL, THE CONDONATION OF WHICH HAS BEEN SOUGHT BY THE ASSESSE E ON THE STRENGTH OF THE SWORN AFFIDAVIT OF DIRECTOR OF THE ASSESSEE COMPANY. IN THE 2 AFFIDAVIT, THE DELAY HAS BEEN ATTRIBUTED TO THE FAC T THAT THE ASSESSEE PREFERRED RECTIFICATION APPLICATION BEFORE FILING A PPEAL TO THE TRIBUNAL. SINCE THE DISPOSAL OF THE APPLICATION WAS TAKING TI ME, THE ASSESSEE FILED THE APPEAL BEFORE THE TRIBUNAL SO AS TO AVOID FURTH ER DELAY. KEEPING IN VIEW THE PERIOD OF DELAY AND THE CONTENTS OF THE AF FIDAVIT, THE BENCH FORMED AN OPINION THAT THE DELAY WAS TO BE CONDONED . WE ORDER SO. 3. AT THE TIME OF HEARING, NONE APPEARED FOR ASSESS EE. THE PERUSAL OF ORDER SHEET ENTRIES WOULD SHOW THAT NONE IS APPEARI NG FOR ASSESSEE SINCE PAST SEVERAL OCCASIONS. THE LD. DR SOUGHT DIS MISSAL OF THE APPEAL ON THE GROUND THAT NO EFFECTIVE SUBMISSIONS WERE MA DE BY THE ASSESSEE EVEN BEFORE LD. CIT(A). 4. AFTER GOING THROUGH THE IMPUGNED ORDER, THOUGH W E CONCUR WITH THE SUBMISSIONS OF LD. DR THAT THE ASSESSEE REMAINED NE GLIGENT IN ATTENDING APPELLATE PROCEEDINGS, HOWEVER, KEEPING I N MIND THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM IT FIT TO AFFORD ANOTHE R OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, THE APPEAL IS SET-ASI DE TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION BY WAY OF SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS STAND FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO ADJUDICATE THE APPEAL ON THE BASIS OF MA TERIAL ON RECORD. 5. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED ON 11 TH OCTOBER, 2021. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER < CHENNAI ; DATED : 11/10/2021 TLN 3 57 / COPY OF THE ORDER FORWARDED TO : 1. - / THE APPELLANT 2. 01- / THE RESPONDENT 3. C ( ) / THE CIT(A) 4. C / CIT CONCERNED 5. 0 , , < / DR, ITAT, CHENNAI 6. H / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , < / ITAT, CHENNAI