R.K.Jewellers Pvt Ltd., CHENNAI V. DCIT Corporate Circle 5(2), CHENNAI

MA 197/CHNY/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1491 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: F C JAIN
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 197/CHNY/2018 [IN I.T.A. NO. 2364/CHNY/2017] ASSESSMENT YEAR : 2013-14 M/S. R.K. JEWELLERS PVT. LTD., 133, N.S.C. BOSE ROAD, SOWCARPET, CHENNAI 600 034. [PAN: AAACR1720P] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 5(2), CHENNAI 600 034. ( APPELLANT ) (R ESPONDENT ) / APPELLANT BY : SHRI F.C. JAIN, C.A. / RESPONDENT BY : SHRI AR. V. SREENIVASAN, JCIT / DATE OF HEARING : 16.11.2018 /DATE OF PRONOUNCEMENT : 16.11.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.2364/CHNY/2017 DATED 07.08.2018 FOR THE ASSESSMENT YEAR 2013-14. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT AS THE RECEPTION OF HIS DAUGHTERS MARRIAGE HELD ON 15.07.2018 AND THE GUESTS WERE STILL LEAVING TILL 18.07.2018 AND IN THAT PRESSURE, THE AUTHORISED REPRESENTATIVE OF THE PETITIONER COULD NOT PUT HIS APPEARANCE ON THE DATE OF HEARING ON 18.07.2018. SINCE THE PETITIONER M.P. NO. 197/CHNY/18 2 HAD NO OCCASION TO PRESENT ITS CASE BEFORE THE TRIBUNAL, HE PRAYED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 07.08.2018 MAY KINDLY BE RECALLED AND POSTED FOR HEARING. 2. PER CONTRA, THE LD. DR HAS OBJECTED TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD RIVAL CONTENTIONS. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED BY THE A SMC BENCH FOR WANT OF PROSECUTION VIDE ORDER DATED 19.12.2017. SUBSEQUENTLY, VIDE ORDER IN M.P. NO. 03/CHNY/2018 DATED 23.03.2018, THE SAID EXPARTE ORDER OF THE TRIBUNAL WAS RECALLED AND POSTED FOR HEARING. WHEN THE APPEAL OF THE ASSESSEE WAS TAKEN UP FOR HEARING ON 18.07.2018, THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE OR ANY ADJOURNMENT PETITION FILED BY THE ASSESSEE. AFTER HEARING THE LD. DR, CONSIDERING THE FACTS AND MATERIALS AVAILABLE ON RECORD, THE TRIBUNAL DISMISSED THE APPEAL FILED BY THE ASSESSEE VIDE ORDER DATED 07.08.2018 AGAINST WHICH, THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR GIVING AN OPPORTUNITY OF BEING HEARD TO PRESENT ITS CASE BEFORE THE TRIBUNAL. IN THE PRESENT PETITION, THE ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NOT APPEARING ITS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING OF THE APPEAL. ACCORDINGLY, WE RECALL THE ORDER OF THE TRIBUNAL DATED 07.08.2018 AND POST THE APPEAL FOR HEARING ON 23.01.2019. SINCE M.P. NO. 197/CHNY/18 3 THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED IN THE ORDER SHEET HAVING NOTED THE DATE OF HEARING, NO SEPARATE NOTICE WOULD BE SERVED. THUS, THE PETITION FILED BY THE ASSESSEE STANDS ALLOWED. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH NOVEMBER, 2018 AT CHENNAI. SD/- SD/- (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 16.11.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.