Business Jets India Private Limited, CHENNAI V. DCIT, CHENNAI

MA 102/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3430 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 27-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MILIND MADHUKAR BHUSARI
• Assessee Lawyers: D B SHAH
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.102/MDS/2015 (IN I.T.A. NO.930/MDS/2015) ' (' / ASSESSMENT YEAR : 2010-11 M/S BUSINESS JETS INDIA PRIVATE LIMITED, PARAMOUNT PLAZA, II FLOOR, 47, MAHATMA GANDHI ROAD, CHENNAI - 600 034. PAN : AACCB 7956 K V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE I(2), CHENNAI - 600 034. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SH. D.B. SHAH, CA *,+- / 0 / RESPONDENT BY : SH. MILIND MADHUKAR BHUSARI, CIT 1 / 2% / DATE OF HEARING : 04.09.2015 3'( / 2% / DATE OF PRONOUNCEMENT : 04.09.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 28.05.2015. 2 M.P. NO.102/MDS/15 2. SHRI D.B. SHAH, THE LD. REPRESENTATIVE FOR THE P ETITIONER, SUBMITTED THAT THE ASSESSEE DID NOT HAVE OFFICE OF ITS OWN AT CHENNAI. THE ASSESSEE MADE AN ARRANGEMENT WITH ORI ENTAL HOTELS TO STATE ITS ADDRESS FOR TAX MATTERS. IT APPEARS T HAT THE NOTICE ISSUED BY THIS TRIBUNAL WAS SERVED ON THE CHENNAI ADDRESS AND THE PEOPLE OF ORIENTAL HOTELS COULD NOT INFORM THE ASSESSEE AB OUT THE RECEIPT OF THE NOTICE FROM THE TRIBUNAL. THE LD. REPRESENTATI VE FURTHER SUBMITTED THAT THE DIRECTOR OF THE ASSESSEE-COMPANY , WHO WAS IN- CHARGE OF TAXATION MATTERS, WAS ON LEAVE FROM 18 TH MAY, 2015 TO 31 ST MAY, 2015. THEREFORE, THEY COULD NOT MAKE ANY ENQU IRY WITH ORIENTAL HOTELS. AFTER RESUMING OFFICE, ON ENQUIRY FROM THE STAFF OF ORIENTAL HOTELS, THE ASSESSEE CAME TO KNOW THAT THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. ACCORDING TO THE LD . REPRESENTATIVE, THE ASSESSEE HAD NO INTENTION NOT TO APPEAR BEFORE THIS TRIBUNAL. HOWEVER, IT WAS BEYOND THE CONTROL OF THE ASSESSEE, SINCE THERE IS NO PROPER ADDRESS AVAILABLE AT CHENNAI. THEREFORE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT ITS CASE ON MERIT. 3. ON THE CONTRARY, SH. MILIND MADHUKAR BHUSARI, TH E LD. DEPARTMENTAL REPRESENTATIVE, SUBMITTED THAT IN FACT THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. THEREF ORE, THERE IS 3 M.P. NO.102/MDS/15 NO REASON ON THE PART OF THE ASSESSEE FOR NOT APPEA RING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOT IN DISPUTE THAT THE NOTICE OF HEARING ISSUED BY THIS TRIBUNAL WAS SERVE D ON THE ASSESSEE BY THE POSTAL AUTHORITIES. THE CLAIM OF T HE ASSESSEE THAT IT HAS NO PLACE OF ADDRESS AT CHENNAI AND DUE TO AR RANGEMENT MADE WITH ORIENTAL HOTELS, A TEMPORARY ADDRESS WAS SHOW FOR INCOME-TAX PROCEEDINGS. AN EMPLOYEE OF ORIENTAL HOT ELS RECEIVED THE HEARING NOTICE, HOWEVER, IT WAS NOT INFORMED TO THE ASSESSEE. THIS FACT WAS NOT DISPUTED BY THE REVENUE. THE FAC T REMAINS IS THAT THE ASSESSEE HAS NO PLACE OF ADDRESS OF ITS OWN AND IT HAS TO DEPEND UPON ORIENTAL HOTELS AND ITS EMPLOYEES FOR T HE PURPOSE OF COMMUNICATION. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 28.05.2015. THEREFORE, IN EXERCISE OF JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULE S, 1963, THE ORDER OF THIS TRIBUNAL DATED 28.05.2015 IS HEREBY R ECALLED. NOW, THE APPEAL OF THE ASSESSEE IN I.T.A. NO.930/MDS/2015 ST ANDS RESTORED IN THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRE CTED TO POST THE 4 M.P. NO.102/MDS/15 APPEAL FOR FINAL DISPOSAL ON 18.11.2015. SINCE THE DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN THE PR ESENCE OF REPRESENTATIVE OF THE ASSESSEE AND DEPARTMENT, NO N OTICE OF HEARING SHALL BE ISSUED. IN OTHER WORDS, COPY OF T HIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 18.11.2015. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 4 TH SEPTEMBER, 2015. KRI. / *267 87(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. 7: *2 /DR 6. ' ; /GF.