SHUBH DIAMONDS, CHENNAI V. ACIT NON CORPORATE CIRCLE 3(1), CHENNAI

MA 241/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8105 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SUNDARARAJAN
• Assessee Lawyers: D ANAND
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.P. NO. 241/CHNY/2019 [IN I.T.A. NO. 2914/CHNY/2018] ASSESSMENT YEAR: 2012-13 M/S. SHUBH DIAMONDS, 128, OFFICE NO. 2, 5 TH FLOOR, CROWN BUILDING, CATHEDRAL, CHENNAI 600 006. [PAN: ABIFS0611G] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE WARD-3(1), CHENNAI. (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI D. ANAND, ADVOCATE RESPONDENT BY : SHRI A. SUNDARARAJAN, ADDL. CIT / DATE OF HEARING : 22.11.2019 /DATE OF PRONOUNCEMENT : 22.01.2020 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.2914/CHNY/2018 DATED 19.07.2019. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE PETITIONER DUE TO INADVERTENCE, THE DATE OF HEARING WAS WRONGLY NOTED AS 01.08.2019 AND IN THE PROCESS, NONE APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING ON 01.07.2019 AND THUS, THE PETITIONERS CASE WAS HEARD EXPARTE AND THE APPEAL WAS DISMISSED M.P. NO. 241/CHNY/19 2 WITHOUT HEARING THE PETITIONER ON MERITS. IT WAS FURTHER SUBMISSION THAT THE CRUCIAL FACTS THAT GO INTO THE ROOT OF THE MATTER COULD NOT BE SUBMITTED BY THE PETITIONER WHICH WOULD HAVE CONVINCED THE TRIBUNAL ABOUT THE PRIMA FACIE CASE OF THE PETITIONER AND THUS, THE LD. COUNSEL HAS PRAYED FOR ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE TRIBUNAL. 2. ON THE OTHER HAND, THE LD. DR DID NOT OBJECT TO THE ABOVE SUBMISSIONS OF THE LD. COUNSEL. 3. WE HAVE PERUSED THE RECORD. THE TRIBUNAL HAS PASSED AN EX PARTE ORDER SINCE THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE OR ANY ADJOURNMENT PETITION FILED. WHILE DISMISSING THE APPEAL, THE TRIBUNAL HAS OBSERVED THAT THE PETITIONER HAS NOT PROVIDED DOCUMENTARY EVIDENCES REGARDING TRANSPORTATION OF LOOSE DIAMONDS FROM THE PLACE OF DELIVERY TO THE BUSINESS PREMISES OF THE PETITIONER, NAME AND ADDRESS OF THE PERSON/ EMPLOYEE WHO TRANSPORTED THE LOOSE DIAMONDS, LEDGER ACCOUNTS OF EXPENSES INCURRED TOWARDS HIS/HER LODGING, BOARDING AND TRAVEL FROM CHENNAI TO THE PLACE OF DELIVERY AND BANK. IT WAS THE SUBMISSION THAT THE CRUCIAL FACTS THAT GO INTO THE ROOT OF THE MATTER COULD NOT BE SUBMITTED BY THE PETITIONER WHICH WOULD HAVE CONVINCED THE TRIBUNAL ABOUT THE PRIMA FACIE CASE OF THE PETITIONER AND THUS, WE FIND FORCE IN THE ARGUMENTS OF THE LD. COUNSEL. SINCE THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT M.P. NO. 241/CHNY/19 3 APPEARING ON THE DATE OF HEARING, CONSIDERING THE SUBMISSIONS OF THE PETITIONER AND IN ORDER TO MEET THE ENDS OF JUSTICE, WE RECALL THE EX PARTE ORDER PASSED BY THE TRIBUNAL ON 19.07.2019 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON REGULAR COURSE. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 22 ND JANUARY, 2020 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 22.01.2020 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.