BAY FORGE LTD, Kancheepuram V. DCIT CORPORATE CIRCLE-1(2), CHENNAI

MA 10/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4278 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी ’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. No.10/CHNY/2022 (arising in I.T.A. No. 1809/CHNY/2019) Ǔनधा[रण वष[ / Assessment Year : 2010-11 Bay-Forge Ltd. Palayanoor PO, Vedanthangal Road, Pukkath Vill. Maduranthakam Taluk, Kancheepuram -603 308. PAN : AAACF 0453D v. The DCIT, Corporate Circle 1(2), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथȸ कȧ ओर से /Appellant by : None Ĥ×यथȸ कȧ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl. CIT स ु नवाई कȧ तारȣख/ Date of hearing : 20.05.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 20.05.2022 आदेश /O R D E R PER MANOJ KUMAR AGGARWAL, AM: 1. By way of this Miscellaneous Application, the assessee seeks recall of Tribunal order passed in ITA No.1809/Chny/2019 on 09.11.2021. The bench, in Para 5, concurred with the Revenue’s arguments of violation of Rule 46A and restored the matter back to the file of the CIT(A) to decide the issue afresh after calling for 2 M.A No.10/CHNY/2022 Remand Report from the AO on the evidences filed by the assessee as discussed in the impugned order. A liberty is also given to the assessee to file its rebuttal on the remand report during the course of proceedings. The Ld. CIT(A) was directed to examine all the grounds of appeal of the assessee afresh in view of the remand report furnished by the AO on the documentary evidences filed. Accordingly, the appeal was allowed for statistical purposes. At the time of hearing of the appeal, none had appeared for assessee. 2. We find that none has appeared for assessee to argue this application. The Ld. Sr. DR pleaded for dismissal of the application on the ground that no prejudice has been caused to the assessee. 3. Along with application, Ld. AR has filed an affidavit of the assessee wherein it has been submitted that adjournment letter was sent by the assessee through e-mail on 08.11.2021 which was not taken on record and the order was passed ex-parte qua the assessee. 4. After due consideration, we concur with the submissions of Ld. DR that the matter has already been restored back to the file of Ld. CIT(A) for fresh consideration and accordingly, the assessee shall get enough opportunity to defend its case. We also find that no adjournment application was placed before the bench at the time of hearing. Therefore, we decline to interfere in the order. 3 M.A No.10/CHNY/2022 5. The application stands dismissed. Order pronounced in the open court on 20 th May, 2022 at Chennai. Sd/- Sd/- (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER चे᳖ई/Chennai, ᳰदनांक/Dated, the 20 th May, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ /Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.