Coromandel Cables Pvt Ltd., CHENNAI V. JCWT (OSD), CHENNAI

MA 276/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5990 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 25-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA
• Assessee Lawyers: GOPINATH

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , J UDICIAL MEMBER M.P. NO S . 276, 277, 278 & 279/MDS/2017 [IN W .T.A. NO S . 1 6, 17, 18 AND 19 /MDS/2016 ] ASSESSMENT YEAR S : 20 07 - 08, 2008 - 09, 2009 - 10 & 2010 - 11 M/S. COROMANDEL CABLES PVT. LTD., A - 7, 6 TH CROSS STREET, INDIRA NAGAR, ADYAR, CHENNAI 600 020. [PAN: AAACC7190E] VS. THE JOINT COMMISSIONER OF WEALTH TAX, CO MPANY CIRCLE 1(2), CHENNAI 600 034. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI GOPINATH, ADVOCATE / RESPONDENT BY : MRS. S. VIJAYAPRABHA, JCIT / DATE OF HEARING : 1 0 . 11 .201 7 / DAT E OF P RONOUNCEMENT : 12 . 1 2 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITIONS, THE ASSESSEE SEEK TO RECALL THE CONSOLIDATED ORDER PASSED BY THE TRIBUNAL IN W.T.A. NOS. 16, 17, 18 & 19/MDS/2016 DAT ED 31.08.2017 AND RESTORE THE APPEALS FILED BY REVENUE FOR FRESH HEARING. IN THE MISCELLANEOUS PETITIONS, IT WAS THE SUBMISSIONS OF THE ASSESSEE THAT THE REASON FOR THE NON - APPEARANCE ON TH E DAY OF HEARING ON 31.08.2017 WAS DUE TO LACK OF COMMUNICATION FRO M THE ADMINISTRATIVE DIVISIONS OF THE BENCH AND AS SUCH NO PRIOR INTIMATION WAS M.P. NO. 276 - 279 / M/17 2 SENT TO THE RESPONDENTS INTIMATING THE DATE OF HEARING. THUS, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE B EFORE THE TRIBUNAL AND PRAYED THAT THE COMMON ORDER PASSED BY THE TRIBUNAL DATED 31.08.2017 MAY KINDLY BE RECALLED AND RESTORED THE APPEAL FOR FRESH HEARING. 2. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THAT THE TRIBUNAL HAS GIVEN SUFFICIENT OPPORTUNI TIES OF BEING HEARD TO THE ASSESSEE AND AT THE REQUEST OF THE LD. AR, HEARINGS WERE ADJOURNED. MOREOVER, WHEN THE APPEALS WERE TAKEN UP FOR HEARING ON 22.05.2017, AT THE REQUEST OF THE LD. AR, THE HEARING WAS ADJOURNED TO 31.07.2017 AND PARTIES WERE INFORM ED. WITH THE ABOVE, THE LD. DR STRONGLY OBJECTS TO THE PLEA OF THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES, PERUSED THE RECORDS. WITH REGARD TO NON - APPEARANCE ON THE DAY OF HEARING ON 31.07.2017, IT WAS THE SUBMISSION OF THE ASSESSEE THAT NO PRIOR INTIMAT ION WAS SENT TO THE RESPONDENTS INTIMATING THE DATE OF HEARING. IN THIS CONNECTION, PARA 5 OF THE ORDER OF THE TRIBUNAL DATED 31.08.2017 IS REPRODUCED AS UNDER FOR THE SAKE OF CLARITY: 5. DESPITE HAVING NOTED THE NEXT DATE OF HEARING BY MAKING ENDORSEMENT IN THE ORDER SHEET, WHEN THE APPEAL WAS ON BOARD FOR HEARING ON 31.07.2017, THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE OR FILED ANY ADJOURNMENT PETITION. PENDING ADJUDICATION OF APPEALS FROM 16.08.2016 ONWARDS, VARIOUS ADJOURNMENTS WERE GIVEN AT THE REQUEST OF THE AR OF THE ASSESSEE AND SINCE THERE WAS NO PETITION FOR FURTHER ADJOURNMENT FROM ASSESSEE S SIDE, WE PROCEEDED TO DECIDE THE APPEALS AFTER HEARING THE LD. DR AND CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE FILED IN THE PAPER BOOK. M.P. NO. 276 - 279 / M/17 3 4. WHEN THE APPEALS WERE TAKEN UP FOR HEARING ON 22.05.2017, THE LD. COUNSEL FOR THE ASSESSEE SHRI B. RAMASUBRAMANIAN, ADVOCATE APPEARED AND FILED ADJOURNMENT PETITION. BY ACCEPTING THE ADJOURNMENT PETITION, THE HEARING OF THE APPEALS WAS ADJOURNED TO 31 .07.2017 AND BOTH PARTIES INFORMED IN THE OPEN COURT. THE LD. COUNSEL SHRI B. RAMASUBRAMANIAN NOTED THE NEXT DATE OF HEARING AND ENDORSED (SIGNED) IN THE ORDER SHEET. TH US , IT CANNOT BE SAID THAT THE ASSESSEE WAS NOT AWARE OF NEXT DATE OF HEARING OF THE AP PEALS. SINCE THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE ON THE DAY OF HEARING ON 31.07.2017 , THE BENCH PROCEEDED TO ADJUDICATE THE APPEALS AFTER HEARING THE LD. DR AND BY CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE FILED IN THE PAPER BOOK. UN DER THE ABOVE FACTS AND CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THERE IS NO MERIT IN THE MISCELLANEOUS PETITIONS OF THE ASSESSEE AND ACCORDINGLY, THE ABOVE PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. 5 . IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 12 TH DECEMBER, 201 7 AT CHENNAI. SD/ - SD/ - ( SANJAY ARORA ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 12 . 12 .201 7 VM/ - M.P. NO. 276 - 279 / M/17 4 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.