M/s. Space N Place Promoters Pvt. Ltd., CHENNAI V. ITO, CHENNAI

MA 374/CHNY/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0993 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 28-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: N V BALAJI

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.374/CHNY/2017 IN I.T.A.NO.3010/MDS/2016 ( / ASSESSMENT YEAR :2011-12) M/S. SPACE N PLACE PROMOTERS PVT. LTD., NO.18, V.V. KOIL STREET, PERIAMET, CHENNAI 600 003. VS THE INCOME TAX OFFICER, CORPORATE WARD 6(4), CHENNAI. PAN: AAKCS 0817N ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI N.V. BALAJI, ADVOCATE /RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT /DATE OF HEARING : 07.09.2018 /DATE OF PRONOUNCEMENT : 07.09.2018 / O R D E R THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECTIFYING THE MISTAKE APPARENT ON RECORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.3010/MDS/2016 DATED 30.06.2017 FOR THE ASSESSMENT YEAR 2011-12. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT AT THE TIME OF HEARING OF THE APPEAL, HE HAD ARGUED STATING, THE LD.CIT(A) HAD PASSED AN EX- PARTE ORDER INLIMINE AND THE BENCH WAS CONVINCED TO REMIT BACK THE MATTER TO THE FILE OF LD.CIT(A) FOR DE-NOVA CONSIDERATION. ACCORDINGLY IT WAS PRONOUNCED IN THE OPEN COURT THAT THE APPEAL OF THE ASSESSEE IS REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH CONSIDERING THEREBY GRANTING ONE 2 MP NO.374/CHNY/ 2017 MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. HOWEVER, TO HIS SURPRISE THE TRIBUNAL HAD PASSED A DETAILED ORDER ON MERITS WHICH WERE CONTRARY TO THE OBSERVATION MADE BY THE BENCH IN THE OPEN COURT. THE LD.AR PLEADED THAT ON THE BELIEF THAT THE APPEAL IS BEING REMITTED BACK TO THE FILE OF LD.CIT(A) FOR FRESH CONSIDERATION, HE DID NOT ARGUE THE MATTER ON MERITS BEFORE THE BENCH. HE FURTHER PLEADED THAT THOUGH THE ASSESSEE HAD A FAIR CASE TO SUCCEED, ALL THE FACTS COULD BE NEITHER PLACED BEFORE THE TRIBUNAL NOR THE LD.CIT(A) DUE TO WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED. HE THEREFORE PLEADED THAT ORDER OF THE TRIBUNAL MAY BE RECALLED AND APPEAL OF THE ASSESSEE MAY BE REMITTED BACK TO THE FILE OF LD.CIT(A) FOR DE-NOVA CONSIDERATION. THE LD.AR ON THE DIRECTION OF THE BENCH ALSO SUBMITTED AN AFFIDAVIT TO SUBSTANTIATE HIS SUBMISSIONS MADE BEFORE ME. THE LD.DR DID NOT EXPRESS ANY OBJECTION FOR RECALLING THE ORDER OF THE TRIBUNAL AND TO REMIT BACK THE APPEAL TO THE FILE OF LD.CIT(A) FOR FRESH HEARING, HOWEVER SHE PLEADED THAT THE ASSESSEE SHOULD BE DIRECTED TO PROMPTLY CO-OPERATE BEFORE THE REVENUE IN THEIR PROCEEDINGS IN ORDER TO EXPEDITE THE ORDER. 3. AFTER HEARING BOTH SIDES, CONSIDERING THE PRAYER OF THE LD.AR AND THE FACTS OF THE CASE, IN THE INTEREST OF JUSTICE, IM OF THE CONSIDERED VIEW THAT THE ORDER OF THE TRIBUNAL IS REQUIRED TO BE RECALLED. ACCORDINGLY I HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 30.06.2017 AND DIRECT THE REGISTRY TO 3 MP NO.374/CHNY/ 2017 POST THE APPEAL FOR HEARING IN THE REGULAR COURSE BY ISSUING NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 07 TH SEPTEMBER, 2018 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 07 TH SEPTEMBER, 2018 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.