Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 2933 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
21-07-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
21-07-2022
Assessment Year
2011-2012
Appeal Filed On
26-05-2022
Judgement Text
आयकर अपीलीय अिधकरण, ‘सी’ यायपीठ, चे ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ीमहावीर सह, उपा य एवं ी मनोज कुमार अ वाल, लेखा सद"यके सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Miscellaneous Application Nos.48 & 49/Chny/2022 [In I.T.A. Nos. 1903 & 1904/CHNY/2019] Assessment Years: 2011 – 2012 & 2013 - 2014 Smt. Vandana Jain, No.21, 2 nd Floor, Ramaswamy Street, T. Nagar, Chennai – 600 017 PAN : ACPPV 5784 R Vs. The Income Tax Officer, Non-Corporate Ward – 2(2), Chennai – 600 034. (अपीलाथ /Appellant) ( यथ /Respondent) Miscellaneous Application Nos.50 & 51/Chny/2022 [In ITA Nos.:1905 & 1906/CHNY/2019] िनधा%रण वष% /Assessment Year: 2011 – 2012 & 2013 - 2014 Mr. Raj Kumar Jain, No.21, 2 nd Floor, Ramaswamy Street, T. Nagar, Chennai – 600 017 PAN : AAEPR 4826M Vs. The Income Tax Officer, Non-Corporate Ward – 2(2), Chennai – 600 034. (अपीलाथ /Appellant) ( यथ /Respondent) Miscellaneous Application No.52/Chny/2022 [In ITA No.:1907/CHNY/2019] िनधा%रण वष% /Assessment Year: 2013 - 2014 M/s. Raj Kumar Jain [HUF] No.21, 2 nd Floor, Ramaswamy Street, T. Nagar, Chennai – 600 017 PAN : AAAHR 1762E Vs. The Income Tax Officer, Non-Corporate Ward – 2(2), Chennai – 600 034. (अपीलाथ /Appellant) ( यथ /Respondent) :: 2 :: M.A. Nos.48 to 52/Chny/2022 [In I.T.A. Nos.1903 to 1907/Chny/2019] अपीलाथ क ओर से/Appellant by : Mr. T. Vasudevan, Advocate यथ क ओर से/Respondent by : Mr. P. Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 22.07.2022 घोषणा क तारीख/Date of Pronouncement : 22.07.2022 आदेश आदेशआदेश आदेश /O R D E R PER MAHAVIR SINGH, VP: By way of these Miscellaneous Applications M.A. Nos.48 to 52/Chny/2022, the Assessees have requested for recalling of the ex-parte order passed by the Tribunal in I.T.A. Nos.1903 to 1907/Chny/2019; dated 31.03.2022. 2. At the outset, the learned Counsel for the Assessees stated that the above appeals were fixed for hearing on 03.03.2022 and the Bench had passed an ex-parte order vide common order dated 31.03.2022 remanding the matter back to the file of the Assessing Officer for fresh adjudication. 3. Now, the Assessee states that the hearing notice that was sent by the Registry was handed over to the Auditor who was supposed to appoint an Advocate for representing in these appeals. But, there was some misunderstanding and the Assessee had approached another Chartered Accountant to handle these :: 3 :: M.A. Nos.48 to 52/Chny/2022 [In I.T.A. Nos.1903 to 1907/Chny/2019] appeals and hence the hearing notice could not be handed over to any Advocate for representation. 4. Now, the learned Counsel for the Assessees submitted that these Assessees have filed a declaration under the Vivad-se- Viswas Scheme 2020 by filing Form Nos.1 & 2 on 29.05.2020 and thereafter Form No.3 was also issued by the Designated Authority on 05.12.2020 on making the computation of tax demand. Later, Form No.4 was also filed by the petitioner on 01.05.2021 and also had paid the taxes. Form No.5 was also issued by the Designated Authority on 01.05.2021 validating the declaration of the petitioner. It was contended that the Assessees were availing the Vivad-se-Viswas Scheme 2020 and that this was not placed before the Tribunal due to their non-appearance on the date of hearing and hence, now the Assessees are attaching all the Forms under the Vivad-se-Viswas Scheme 2020. Learned Counsel for the Assessese have requested that all these Miscellaneous Applications be recalled. 5. On the other hand, the learned Senior Departmental Representative has not agitated the recalling of these orders. Hence, in the given facts of the case, we recall the orders of the :: 4 :: M.A. Nos.48 to 52/Chny/2022 [In I.T.A. Nos.1903 to 1907/Chny/2019] Tribunal in I.T.A. Nos.1903 to 1907/Chny/2019 and fix the hearing today after consulting both the parties, the Counsel for the Assessees as well as the learned Senior Departmental Representative. 6. In the result, the Miscellaneous Applications in M.A. Nos.48 to 52/Chny/2022 of the Assessees are allowed. Order pronounced in the court on 22 nd July, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अ वाल) (MANOJ KUMAR AGGARWAL) लेखा सद य/ACCOUNTANT MEMBER (महावीर िसंह ) (MAHAVIR SINGH) उपा य /VICE PRESIDENT चे ई/Chennai, दनांक/Dated, the 22 nd July, 2022 IA, Sr. PS आदेश की ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड" फाईल/GF
Mehul