Arjun Pulp and Paper India Pvt Ltd., CHENNAI V. ACIT (OSD) Corporate Range 1, CHENNAI

MA 137/CHNY/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9603 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 18-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 137/Chny/2019 आयकर अपील सं./ [In I.T.A. No. 860/Chny/2019] िनधाŊरण वषŊ/Assessment Year: 2014-15 M/s. Arjun Pulp and Paper India Pvt. Ltd., II Floor, No. 149, Robert V. Chandran Tower, Velachery, Tambaram High Road, Pallikaranai, Chennai 600 100. [PAN:AACCV5130F] Vs. The Assistant Commissioner of Income Tax (OSD), Corporate Range 1, Chennai. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Shri T. Shanmugam, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 21.10.2022 घोषणा की तारीख /Date of Pronouncement : 28.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 860/Chny/2019 dated 21.05.2019 relevant to the assessment year 2014-15. 2. By referring to the petition filed in support of an affidavit, the ld. Counsel for the assessee has submitted that on the date of hearing, the ld. Authorized Representative was held up in the traffic enroute to the M.P. No.137/Chny/19 2 ITAT and the AR reached the ITAT immediately after the case was called and taken as heard. The ld. AR has requested the Bench to take up the above matter for hearing at the end of list for the day on 30.04.2019, however, as the matter was taken as heard, the Bench had mentioned that the appeal could not be heard on the said date. It was further submission that non-representation at the time of hearing was neither wilful nor intentional, but, beyond the control of the AR. Therefore, the ld. Counsel prayed for recalling the exparte order of the Tribunal for fresh adjudication by affording an opportunity of being heard to the assessee. 3. On the other hand, the ld. DR has not raised any serious objection. 4. We have heard both the sides, perused the order passed by the Tribunal dated 21.05.2019. We find from the order of the Tribunal that there was no representation from the assessee and the Tribunal has passed an exparte order by rejecting the condonation petition for the delay in the filing the appeal and dismissed the appeal of the assessee. Since there was reasonable cause for not appearing when the appeal was taken up as explained in the above miscellaneous petition in support of an affidavit, in order to meet the ends of natural justice, we are of the considered opinion that the exparte order of the Tribunal is liable to be recalled and to afford an opportunity of being heard to the assessee to M.P. No.137/Chny/19 3 substantiate its case before the Tribunal. Accordingly, we recall the exparte order of the Tribunal passed in I.T.A. No. 860/Mds/2019 dated 21.05.2019 and direct the Registry to post the appeal for hearing on regular course by issuing notices to both the parties. 5. In the result, the miscellaneous petition filed by the assessee is allowed. Order pronounced on 28 th October, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 28.10.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.