Pakkar Leather Export Company , CHENNAI V. ACIT NCC-5 , CHENNAI

MA 32/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6549 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 19-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , !'# .$%$&, ( #) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ** / M.P. NO.32/CHNY/2018 (IN I.T.A. NO.2015/MDS/2017) & +& / ASSESSMENT YEAR : 2012-13 M/S PAKKAR LEATHER EXPORT COMPANY, 11/23, VEPERY HIGH ROAD, D.NO.8, 2 ND FLOOR, PERIAMET, CHENNAI - 600 003. PAN : AAAFP 6536 A V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 5, CHENNAI - 600 008. (-.& /PETITIONER) (-/.0/ RESPONDENT) -.& 2 3 /PETITIONER BY : SH. SAROJ KUMAR PARIDA, ADVO CATE -/.0 2 3 / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 4 2 5( / DATE OF HEARING : 11.05.2018 67+ 2 5( / DATE OF PRONOUNCEMENT : 11.05.2018 / 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 01.11.2017. 2. SH. SAROJ KUMAR PARIDA, THE LD.COUNSEL FOR THE A SSESSEE, SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS POSTE D ON 01.11.2017. THE ASSESSEE, IN FACT, RECEIVED THE NO TICE OF HEARING 2 M.P. NO.32/CHNY/18 ISSUED BY THIS TRIBUNAL. HOWEVER, THE ASSESSEE COU LD NOT CONTACT ITS REPRESENTATIVE. ACCORDING TO THE LD. COUNSEL,T HE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT ONE MORE OPPORTU NITY WILL BE GIVEN TO THE ASSESSEE SINCE THE MATTER WAS POSTED F OR FIRST TIME. ACCORDING TO THE LD. COUNSEL, SINCE THE ASSESSEE CO ULD NOT CONTACT THE REPRESENTATIVE IMMEDIATELY, HE COULD NOT APPEAR BEFORE THE TRIBUNAL. HENCE, AN OPPORTUNITY MAY BE GIVEN TO TH E ASSESSEE TO ARGUE THE CASE ON MERIT. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE ASSESSEE RECEIVED NOTICE OF HEARING ISSUED BY THIS TRIBUNAL AND IT CO ULD NOT CONTACT THE REPRESENTATIVE IMMEDIATELY FOR MAKING ARRANGEMENT T O APPEAR BEFORE THIS TRIBUNAL. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE WHICH PREVENTED IT FROM CONTACTING THE REP RESENTATIVE. WHATEVER MAY BE THE REASON, THE INCOME-TAX PROCEEDI NG IS ONLY TO QUANTIFY THE TAXABLE INCOME AND LEVY TAX THEREON. THEREFORE, GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE C ASE ON MERIT WOULD NOT PREJUDICE THE INTERESTS OF REVENUE IN ANY WAY. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING O NE MORE OPPORTUNITY TO THE ASSESSEE WOULD PROMOTE THE CAUSE OF JUSTICE. 3 M.P. NO.32/CHNY/18 4. IT IS ALSO NECESSARY TO KEEP IN MIND THAT THE R EVENUE CAN RECOVER AND RETAIN THE TAX IF IT IS AUTHORIZED BY L AW. THEREFORE, HEARING THE APPEAL ON MERIT MAY NOT PREJUDICE THE I NTERESTS OF REVENUE IN ANY WAY. IN VIEW OF THE ABOVE, THE ORDE R OF THIS TRIBUNAL DATED 01.11.2017 STANDS RECALLED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.2015/MDS/2017 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FIN AL DISPOSAL ON 31.07.2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR H EARING ON 31.07.2018. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MAY, 2018 AT CHENNAI. SD/- SD/- ( !'# .$%$& ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GANE SAN) ( / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 9 /DATED, THE 11 TH MAY, 2018. KRI. 4 M.P. NO.32/CHNY/18 2 -5:* ;*+5 /COPY TO: 1. -.& / PETITIONER 2. -/.0 /RESPONDENT 3. 4 <5 () /CIT(A) 4. 4 <5 /CIT 5. *= -5 /DR 6. & > /GF.