Saranya Agro Foods (P) Ltd., Pondicherry V. ITO Ward 2, Puducherry

MA 173/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8428 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R VISWANATHAN
• Keywords: Bonafide mistake

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.173 /CHNY/2019 [ IN I.T.A. NO. 914/CHNY/2018] ( [ [ / ASSESSMENT YEAR : 2014-15) M/S. SARANYA AGRO FOODS (P) LTD., C/O. NATRAJ ASSOCIATES, NO.288, T.T.K.ROAD, ALWARPET, CHENNAI 600 018. PAN: AAQCS3731D V. THE INCOME TAX OFFICER, WARD-2, PUDUCHERRY. ( / APPLICANT) ( /RESPONDENT) / APPLICANT BY : SHRI R. VISWANATHAN, CA /RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 10.01.2020 /DATE OF PRONOUNCEMENT : 10.01.2020 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALLING THE ORDER OF THIS TRIBUNAL IN ITA NO.914/CHNY/2018 DATED 21.03.2019. 2 MA NO.173/CHNY/2019 2. SHRI R. VISWANATHAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE RECEIVED THE NOTICE OF HEARING FROM THIS TRIBUNAL. HOWEVER, THE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT THE CONNECTED MATTERS OF THE ASSESSEE IN ITA NO.640/CHNY/2018 IS PENDING BEFORE D BENCH AND POSTED FOR HEARING ON 20.01.2020 MAY BE CLUBBED AND HEARD TOGETHER ON 20.01.2020. MOREOVER ANOTHER CONNECTED APPEAL IN ITA NO.1520/CHNY/2019 IS ALSO PENDING BEFORE THIS TRIBUNAL. SINCE THE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT ALL THE APPEALS WILL BE CLUBBED TOGETHER, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 21.03.2019, WHEN THE PRESENT APPEAL WAS TAKEN FOR HEARING. ACCORDING TO THE LD.REPRESENTATIVE, THERE IS ONLY A BONAFIDE MISTAKE IN NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL IS TAKEN FOR HEARING. THEREFORE THE ORDER OF THIS TRIBUNAL DATED 21.03.2019 MAY BE RECALLED AND AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. THE LD. REPRESENTATIVE ALSO SUBMITTED THAT ALL THE THREE APPEALS MAY BE TAKEN TOGETHER SO THAT THE APPEAL CAN BE DISPOSED OF BY A COMMON ORDER. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE OTHER TWO 3 MA NO.173/CHNY/2019 CONNECTED APPEALS IN ITA NO.640/CHNY/2018 & 1520/CHNY/2019 ARE ADMITTEDLY PENDING BEFORE THIS TRIBUNAL. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE MAY BE UNDER THE BONAFIDE IMPRESSION THAT ALL THE APPEALS WOULD BE CLUBBED TOGETHER AND MAY BE TAKEN UP FOR HEARING ON A PARTICULAR DATE. THEREFORE, THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THIS TRIBUNAL ON 21.03.2019 BY SUFFICIENT CAUSE. HENCE, IN EXERCISE OF THE JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 21.03.2019 IS HEREBY RECALLED. NOW THE APPEAL OF THE ASSESSEE IN ITA 914/CHNY/2018 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 20.01.2020 ALONG WITH OTHER CONNECTED MATTERS IN ITA NOS.640/CHNY/2018 AND 1520/CHNY/2019. ALL THE THREE APPEALS SHALL BE POSTED BEFORE D BENCH ON 20.01.2020. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE NOTICE OF HEARING ONCE AGAIN. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING DATED 20.01.2020. 4 MA NO.173/CHNY/2019 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JANUARY, 2020 AT CHENNAI. SD/- SD/- ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 10 TH JANUARY, 2020. RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF.