P.Preetha, Puducherry V. ITO Ward 1 , Puducherry

ITA 984/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0146 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2018
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.982, 983, & 984/CHNY/2018 & '& / ASSESSMENT YEARS : 2010-11, 2011-12 & 2012-13 SMT. P. PREETHA, PROP: HOTEL ARIYA BHAVAN, NO.1/5, 100 FEET ROAD, ANNA NAGAR, PUDUCHERRY-605 005. PAN : BBOPP 4107 K V. THE INCOME TAX OFFICER, WARD 1, PUDUCHERRY 605 003. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE +,)* - . / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / - 0' / DATE OF HEARING : 20.08.2018 12' - 0' / DATE OF PRONOUNCEMENT : 19.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: ALL THE THREE APPEALS OF THE ASSESSEE ARE DIRECTE D AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS), PUDUCHERRY, DATED 27.11.2017 FOR THE ASS ESSMENT YEARS 2010-11, 2011-12 AND 2012-13. THEREFORE, WE HEARD ALL THESE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2 I.T.A. NOS.982 TO 984/CHNY/18 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THERE WAS A DELAY OF 45 DAYS IN FILING THE APP EALS BY THE ASSESSEE BEFORE THE CIT(APPEALS). ACCORDING TO THE LD. COUNSEL, THE ASSESSEES CHARTERED ACCOUNTANT WAS SERIOUSLY I LL AND HIS TOES WERE AMPUTATED. HE WAS FORCED TO TAKE BED REST FO R A CONSIDERABLE TIME. THEREFORE, THE ASSESSEES APPEALS COULD NOT BE FILED WITHIN THE PRESCRIBED TIME. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. SINCE THE ASSESSEES CHARTERE D ACCOUNTANT WAS SERIOUSLY ILL AND HE WAS FORCED TO TAKE BED RES T DUE TO AMPUTATION OF HIS TOES, THIS TRIBUNAL IS OF THE CON SIDERED OPINION THAT THERE WAS A REASONABLE CAUSE FOR NOT FILING THE APP EALS BEFORE THE STIPULATED TIME. 4. NOW COMING TO THE MERIT OF THE APPEALS, THE CIT( APPEALS) DISPOSED THE APPEALS ON THE GROUND THAT THE ASSESSE E HAS NOT FILED ANY DETAILS OR EXPLANATION. ACCORDING TO THE LD. C OUNSEL, THE ASSESSEES REPRESENTATIVE COULD NOT APPEAR BEFORE T HE CIT(APPEALS) DURING THE COURSE OF HEARING DUE TO HI S ILLNESS. THEREFORE, THE LD.COUNSEL FOR THE ASSESSEE PRAYED T HAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3 I.T.A. NOS.982 TO 984/CHNY/18 5. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. THE APPEALS WERE DISPOSED OF BY THE CIT(APPEALS) ON EX PARTE . THE ASSESSEES REPRESENTATIVE ADMITTEDLY COULD NOT APPEAR BEFORE THE CIT(APPEALS) DUE TO HIS AILMENT. THEREFORE, GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE THE CIT(APPEALS) MAY NOT PREJUDICE TH E INTERESTS OF THE REVENUE. THIS TRIBUNAL IS OF THE CONSIDERED OP INION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD DEFINITE LY PROMOTE THE CAUSE OF JUSTICE. ACCORDINGLY, ORDERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE AND THE ENTIRE ISSUE RAISED BY THE AS SESSEE IS REMITTED BACK TO THE FILE OF THE CIT(APPEALS). THE CIT(APPE ALS) SHALL RE- EXAMINE THE MATTER AFRESH AFTER GIVING AN OPPORTUNI TY TO THE ASSESSEE AND THEREAFTER DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 6. IN CASE THE ASSESSEE FAILS TO APPEAR BEFORE THE CIT(APPEALS), IT IS UPTO THE CIT(APPEALS) TO DISPOS E THE APPEALS ON MERIT ON THE BASIS OF THE MATERIAL AVAILABLE ON REC ORD. 7. WITH THE ABOVE OBSERVATION, ALL THE THREE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4 I.T.A. NOS.982 TO 984/CHNY/18 ORDER PRONOUNCED IN THE COURT ON 19 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 19 TH SEPTEMBER, 2018. KRI. - +056 76'0 /COPY TO: 1. )*/ APPELLANT 2. +,)*/ RESPONDENT 3. / 80 () /CIT(A), PUDUCHERRY 4. PRINCIPAL CIT, PUDUCHERRY 5. 69 +0 /DR 6. :& ; /GF.