Rajasriya Automotive Industries P Ltd., Chennai V. DCIT, Corporate Circle -5(1), Chennai

MA 21/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6726 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: N DEVANATHAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , !' .#$#%, ' '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER )) / M.P. NO.21/CHNY/2018 (IN I.T.A. NO.2322/MDS/2017) % *% / ASSESSMENT YEAR : 2014-15 M/S RAJASRIYA AUTOMOTIVE INDUSTRIES PVT. LTD., NO.95, GROUND FLOOR, HARRINGTON ROAD, CHENNAI - 600 031. PAN : AABCR 4226 K V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 5(1), CHENNAI - 600 034. (,-% /PETITIONER) (,.-// RESPONDENT) ,-% 1 2 /PETITIONER BY : SH. N. DEVANATHAN, ADVOCATE ,.-/ 1 2 / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 3 1 4' / DATE OF HEARING : 08.06.2018 56* 1 4' / DATE OF PRONOUNCEMENT : 08.06.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 20.12.2017. 2. SH. N. DEVANATHAN, THE LD.COUNSEL FOR THE ASSESS EE, SUBMITTED THAT THE NOTICE ISSUED BY THIS TRIBUNAL W AS RECEIVED AND IT WAS FORWARDED TO THE CHARTERED ACCOUNTANT WITH A RE QUEST TO 2 M.P. NO.21/CHNY/18 APPEAR BEFORE THIS TRIBUNAL. ACCORDING TO THE LD. COUNSEL, THE NOTICE WAS MISPLACED BY THE EMPLOYEE OF THE CHARTER ED ACCOUNTANT, THEREFORE, THE ASSESSEES REPRESENTATIVE COULD NOT APPEAR BEFORE THIS TRIBUNAL. HENCE, ACCORDING TO THE LD. COUNSEL , THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BE FORE THIS TRIBUNAL. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., TH ERE WAS NO REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON 30.11.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE FACT THAT THE ASSESSEE RECEIVED NOTICE FROM THIS TRIBUNAL AND FOR WARDED THE SAME TO ITS CHARTERED ACCOUNTANT IS NOT IN DISPUTE. THE CHARTERED ACCOUNTANT FOR THE REASONS BEST KNOWN TO HIM COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP F OR HEARING. THEREFORE, THE ASSESSEE CANNOT BE BLAMED. THIS TRI BUNAL IS OF THE CONSIDERED OPINION THAT MERELY BECAUSE THE ASSESSEE S CHARTERED ACCOUNTANT COULD NOT APPEAR BEFORE THIS TRIBUNAL FO R WHATEVER REASON, THE ASSESSEE CANNOT BE PENALIZED. GIVING O NE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE ITS CASE ON ME RIT WOULD NOT 3 M.P. NO.21/CHNY/18 PREJUDICE THE INTERESTS OF THE REVENUE. ACCORDINGL Y, THE ORDER OF THIS TRIBUNAL DATED 20.12.2017 IS HEREBY RECALLED A ND THE APPEAL OF THE REVENUE IN I.T.A. NO.2322/MDS/2017 IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST TH E APPEAL FOR FINAL DISPOSAL ON 20.08.2018 BEFORE THE REGULAR BENCH. S INCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE P ARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARA TE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE OF HEARING FOR 20.08.2018. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2018 AT CHENNAI. SD/- SD/- ( !' .#$#% ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GANE SAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 8 TH JUNE, 2018. KRI. 4 M.P. NO.21/CHNY/18 1 ,49) :)*4 /COPY TO: 1. ,-% / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. )< ,4 /DR 6. =% > /GF.