Parameshwara Mangalam Steels Private Limited, CHENNAI V. DCIT Circle 1, Trichy

MA 16/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2761 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-08-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

आयकर अपील य अ धकरण, ‘ए’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI ी वी.द ु गा राव, या यक सद य एवं ी जी.मंज ु नाथ, लेखास द य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Misc. Petition N os . 1 5 & 1 6/ C hn y/ 2 0 2 2 (In ITA Nos. 2075 & 2076/Chny/2018) ( नधा रणवष / As s es s m en t Ye ar : 20 12 - 1 3 & 20 13 - 1 4) M/s. Parameshwara Mangalam Steels Pvt. Ltd. C-36, Second Avenue, Anna Nagar Chennai-600 040. V s The Deputy Commissioner of Income Tax, Circle-I Tiruchirapalli. P AN: A AF CP 1 8 3 0 K ( ाथ क /Petitioner) (!"यथ%/Respondent) ाथ क क' ओरसे/ Petitioner by : Mr. R.Venkata Raman, C.A. !"यथ%क'ओरसे/Respondent by : Mr. AR V Sreenivasan, Addl.CIT स ु नवाईक'तार.ख/D a t e o f h e a r i n g : 05.08.2022 घोषणाक'तार.ख /D a t e o f P r o n o u n c e m e n t : 21.09.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: The assessee has filed present Miscellaneous Applications u/s.254(2) of the Income Tax Act, 1961, against order of the Tribunal in ITA Nos.2075 & 2076/Chny/2018 dated 03.01.2022 relevant to the assessment years 2012-13 and 2013-14. 2. The assessee has narrated facts of its case and mistakes stated to be apparent on record from the order of the Tribunal in ITA Nos. 2075 & 2076/Chny/2018 dated 03.01.2022 and 2 Misc. Application Nos.15 & 16/Chny/2022 relevant contents of the Miscellaneous Application are reproduced as under:- “1. The Present Miscellaneous Application is fifed seeking the recall of ex-parte order dated 03.01.2022 passed by the Hon'ble Income Tax Appellate Tribunal, 'A' Bench, Chennai in ITA No.2075 t CHNY I 2018 in respect of assessment year 2012-13 in the case of the appellant. 2. The appeal referred to above is instituted against the order of the learned Commissioner of Income Tax (Appeals)- 1, Tiruchirapalli dateq 13.04.2018. The hearing of the above appeal before the Hon'ble Tribunal was posted on 29.12.2021. On lhe date of hearing, none appeared on behalf of the appellant. Hence, the Hon'ble Tribunal disposed of the appeal ex parte vide the order dated 03.01.2022 without hearing the appellant. 3. The appellant's case before lhe Hon'ble Tribunal was handled by one Mr. Pawan Kumar Chakrapani, Chartered Accountant from Secunderabad, Telangana. Due to surge in COVID cases on account of OMICRON, Mr. Pawan Kumar Chakrapani, Chartered Accountant could not travel from Secunderabad to Chennai, to represent the case of the appellant before the Hon'ble Tribunal on the date of hearing. Further, on the date of hearing, Mr. Pawan Kumar Chakrapani, Chartered Accountant, telephoned to Mr. Srinivasan, Director of the appellant company and expressed his inability to travel and also requested Mr. Srinivasan to file an adjournment petition. Mr. Srinivasan was not in station on the date of hearing and consequently could not file the adjournment petition before the Hon'ble Tribunal. Hence, the appellant company could not appear either in person or through its authorized representative on the date of hearing and consequently the above referred to appeal was disposed of by the Hon'ble Tribunal ex parte. 4. As explained above, it is most respectfully submitted that non appearance on the date of hearing was neither deliberate nor intentional but for the reasons beyond the control of the appellant company. 5. As the default of the appellant company for its non appearance was due to sufficient cause, it is most respectfully prayed that the order dated 03.01.2022 in ITA No.2075 / CHNY / 2018 may kindly be set aside and the appeal may kindly be 3 Misc. Application Nos.15 & 16/Chny/2022 restored affording another opportunity to the appellant company to prosecute its appeal in the interests of justice.” 3. We have heard both the parties and considered relevant contents of the Miscellaneous Applications filed by the assessee u/s.254(2) of the Income Tax Act, 1961 and we find that the Tribunal has disposed off appeals filed by the assessee ex-parte, for non-appearance of the counsel for the assessee. The learned counsel for the assessee referring to petition filed by the assessee submitted that the counsel Mr.Pawan Kumar Chakrapani, Chartered Accountant from Secunderabad could not appear on the date fixed for hearing of appeals, due to surge in COVID cases on account of Omicron and he could not travel from Secunderabad to Chennai to appear for hearing. The counsel further submitted that counsel for the assessee has informed Director of the assessee company Mr.Srinivasan to file adjournment petition before the Tribunal. However, the assessee could not file any adjournment petition, because the Director of the assessee company was out of station on the date of hearing and consequently, the assessee neither appeared nor filed adjournment petition. However, non-appearance of the 4 Misc. Application Nos.15 & 16/Chny/2022 assessee for the hearing was neither intentional nor to derive any undue benefit, but due to circumstances beyond the control of the assessee. Therefore, in the interest of justice, appeals may be recalled to give one more opportunity of hearing to the assessee. 4. The learned DR, on the other hand, submitted that except reasons given by the assessee for non-appearance, but the assessee could not make out a prima-face case of mistake apparent on record, which can be rectified u/s.254(2) of the Income Tax Act, 1961 and thus, Miscellaneous Applications filed by the assessee may be dismissed as not maintainable. 5. We have heard both the parties and considered Misc. Applications filed by the assessee u/s.254(2) of the Act for both the assessment years, we find that except adducing reasons for non-appearance before the Tribunal on the date of hearing, the assessee could not make out case of prima-facie mistake on record from the order of the Tribunal dated 03.01.2022. Further, we find that although, the Tribunal has decided the appeals ex-parte for non-appearance of the assessee, but the Tribunal has decided the issue on merits and given categorical 5 Misc. Application Nos.15 & 16/Chny/2022 finding in light of orders of the authorities below and materials available on record on the issue of addition made towards variation in valuation of closing stock. Therefore, we are of the considered view that there is no merit in the Miscellaneous Applications filed by the assessee for both the assessment year and thus, we dismiss Misc. Applications filed by the assessee. 6. In the result, Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 21 st September, 2022 Sd/- Sd/- ( वी.द ु गा राव) ( जी. मंज ु नाथ) (V.Durga Rao) ( G.Manjunatha ) 2या यक सद4य /Judicial Member लेखा सद4य / Accountant Member चे2नई/Chennai, 7दनांक/Dated 21 st September, 2022 DS आदेश क' ! त;ल<प अ?े<षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु @त (अपील)/CIT(A) 4. आयकर आय ु @त/CIT 5. <वभागीय ! त नEध/DR 6. गाड फाईल/GF.app