Sunitha Leather Trading Co (Madras) Pvt Limited, CHENNAI V. ITO Corporate Ward 6(4), CHENNAI

MA 201/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3124 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 14-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A SMC BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER ! ! ' / M.P. NOS.201, 202, 203 & 204/CHNY/2019 (IN I.T.A. NOS.1037 TO 1040/CHNY/2019) # !$# / ASSESSMENT YEARS : 2010-11, 2012-13, 2014-15 & 20 15-16 M/S SUNITHA LEATHER TRADING CO. (MADRAS) PVT. LTD., NO.7, THIRUNEERMALAI ROAD, PALLAVARAM, CHENNAI - 600 044. PAN : AAJCS 1457 P V. THE INCOME TAX OFFICER, CORPORATE WARD 6(4), CHENNAI - 600 034. (&'# /PETITIONER BY) (&(')/ RESPONDENT) &'# + , /PETITIONER BY : SHRI K. MEENAKSHISUNDARAM, ADVOCATE &(') + , / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT - ! + ./ / DATE OF HEARING : 25.10.2019 01$ + ./ / DATE OF PRONOUNCEMENT : 05.11.2019 / O R D E R THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TIONS PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 03.0 7.2019. 2. SHRI K. MEENAKSHISUNDARAM, THE LD.COUNSEL FOR TH E ASSESSEE, SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEALS WERE TAKEN UP FOR HEARING ON 01.07.2019 , THEREFORE, AN 2 M.P. NOS.201 TO 204/CHNY/19 OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. THE LD.C OUNSEL FURTHER SUBMITTED THAT THE SPECIFIC GROUNDS TAKEN BEFORE TH IS TRIBUNAL REFERRING TO THE JUDGMENT OF APEX COURT IN CHENNAI PROPERTIES AN D INVESTMENTS LTD. V. CIT (2015) 373 ITR 673 WERE NOT CONSIDERED. THE REFORE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. I HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTME NTAL REPRESENTATIVE ALSO. THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEALS WERE TAKEN UP ON 01.07.2019. APPA RENTLY, THE APPEALS WERE DISPOSED OF BASED ON THE ORDER OF THIS TRIBUNA L IN THE ASSESSEE'S OWN CASE FOR ASSESSMENT YEAR 2011-12. NOW THE ASSE SSEE CLAIMS THAT THE JUDGMENT OF APEX COURT IN CHENNAI PROPERTIES AN D INVESTMENTS LTD. (SUPRA) WOULD BE APPLICABLE. 4. WHATEVER MAY BE THE REASON FOR NON-APPEARANCE OF THE ASSESSEE BEFORE THIS TRIBUNAL WHEN THE APPEALS WERE TAKEN UP FOR HEARING, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING O NE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE ON MERIT BEFORE THIS TRIBUNAL WOULD NOT PREJUDICE THE CAUSE OF JUSTICE. THIS TRIBUNAL IS O F THE CONSIDERED OPINION THAT GIVING ONE MORE OPPORTUNITY WOULD PROMOTE THE CAUSE OF JUSTICE. MOREOVER, BY RECALLING THE ORDER AND GIVING ONE MO RE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE ON MERIT WOULD NOT PREJU DICE THE INTERESTS OF REVENUE IN ANY WAY. HENCE, IN EXERCISE OF THE JURI SDICTION CONFERRED ON THIS TRIBUNAL UNDER RULE 24 OF THE INCOME-TAX (APPE LLATE TRIBUNAL) RULES, 3 M.P. NOS.201 TO 204/CHNY/19 1963, THE ORDER OF THE TRIBUNAL DATED 03.07.2019 IS HEREBY RECALLED. NOW ALL THE FOUR APPEALS OF THE ASSESSEE STAND REST ORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THESE F OUR APPEALS FOR DISPOSAL BEFORE REGULAR BENCH ON 16.12.2019. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT M AY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEAR ING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR 16.12.2019. 5. WITH THE ABOVE OBSERVATION, ALL THE FOUR MISCELL ANEOUS PETITIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE COURT ON 5 TH NOVEMBER, 2019 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 3' /DATED, THE 5 TH NOVEMBER, 2019 KRI. + &.4 5 $. /COPY TO: 1. ') /APPELLANT 2. &(') /RESPONDENT 3. - 6. () /CIT(A), 4. PRINCIPAL CIT, 5. !7 &. /DR 6. 8# 9 /GF.