D. SATHYAMOORTHI, CHENNAI V. DCIT, CORPORATE CIRCLE - 6 (1), CHENNAI

MA 51/CHNY/2021

AI Insights

The case revolves around a Miscellaneous Application filed by Mr. Devarajulu Sathyamoorthi against the order of the Income Tax Appellate Tribunal (ITAT) dated 09.11.2021, which dismissed his appeal for non-appearance of his counsel during unprecedented floods in Chennai. The assessee argued that the non-appearance was due to extraordinary circumstances beyond their control, specifically the flooding that prevented access to the tribunal. The Tribunal, upon reviewing the circumstances and the evidence provided (including photographs of the flooding), found the reasons for non-appearance reasonable and allowed the application, thereby restoring the appeal for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130038 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N.R.SURESH
• Keywords: Principle of natural justice

Judgement Text

Miscellaneous Application No.51/Chny/2021 (in ITA No.1749/Chny/2019) िनधा रण वष /Assessment Year: 2014-15 Mr.Devarajulu Sathyamoorthi, New No.11, Old No.5, Bishop Wallers Avenue West, Mylapore, Chennai-600 004. v. The Dy. Commissioner of Income Tax, Corporate Circle-6(1), Chennai. [PAN: AASPS 3613 H] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.N.R.Suresh, CA यथ क ओर से /Respondent by : Mr.P.Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 31.03.2023 घोषणा क तारीख /Date of Pronouncement : 31.03.2023 आदेश / O R D E R PER MANJUNATHA.G, ACCOUNTANT MEMBER: The assessee has filed present Miscellaneous Application against the order of the Tribunal in ITA No.1749/Chny/2019 dated 09.11.2021 and pertains to assessment year 2014-15. 2. The assessee has narrated the facts of its case and mistakes stated to be apparent on record from the order of the Tribunal dated 09.11.2021 and relevant contents of Miscellaneous Application filed by the assessee for the AY 2014-15 in ITA No.1749/Chny/2019 are reproduced as under: 1. The Assessee is an individual assessed to Income Tax under PAN No.AASPS3613H by the Deputy Commissioner of Income Tax, Corporate Circle 6(1), Chennai. The Assessment for आयकर अपीलीय अिधकरण, ‘बी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी मंजूनाथा.जी, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER MA No.51/Chny/2021 (in ITA No.1749/Chny/2019) :: 2 :: the above referred year was completed under Section 143 (3) and an appeal was filed before the Commissioner of Income Tax (appeals) - 15, Chennai. The Commissioner of Income Tax dismissed the appeal against which the Assessee filed an appeal before the Hon'ble Income Tax Tribunal, which listed as ITA No.1749/CHNY/2019. 2. The matter was posted for hearing before the Hon'ble ITAT on 09.11.2021 and vide the order passed on the same day, the Hon'ble Bench dismissed the appeal. 3. The appeal was dismissed as no one appeared on the behalf of the Assessee and based on the order of the Commissioner of Income Tax (Appeals). 4. It is submitted that on 08.11.2021 and 09.11.2021, there was unprecedented rains in Chennai and most of the roads including arterial roads were flooded. In fact, the authorized representatives could not reach their office as approach road had almost two feet of water. Therefore, no one could appear for the matter before the Hon'ble Bench. 5. The authorized representatives had immediately sent a mail to the Assistant Registrar (copy enclosed) explaining the fact that the approach road to the office of the authorized representative was inundated with water and therefore adjournment was sought through email. 6. The Assessee's authorized representative when checked up for the next date of hearing, it was found that an order of Hon'ble ITAT has been uploaded dismissing the appeal of the Assessee. 7. It is submitted that the non-appearance was beyond the control of the Assessee / Authorized Representative and which is neither willful nor intentional. 8. It is further submitted that the dismissal of the appeal without granting an opportunity to the Assessee to explain the facts of the case and the cases in favour of the assessee would lead to denial of natural justice and further confirmation of the demand would cause financial stress. 9. It therefore humbly submitted that looking into the extra ordinary circumstances which were beyond the control of the Assessee / Authorized Representative, the non-appearance on the date of hearing may please be condoned and the appeal be restored under Rule 24 of the Income Tax Appellant Tribunal. 3. We have heard both the sides and considered the contents of Miscellaneous Application filed by the assessee u/s.254(2) of the Income Tax Act, 1961, and we find that the Tribunal has disposed off appeal filed by the assessee ex parte for non-appearance of the Counsel for the assessee on the date of hearing. The Counsel for the assessee stated that due to heavy rains on 08.11.2021 & 09.11.2021, there was unprecedented flood in the roads which resulted in difficulty for movement of people from one place to another place, because of this, he could not attend the hearing. MA No.51/Chny/2021 (in ITA No.1749/Chny/2019) :: 3 :: In this regard, he submitted copies of photographs taken on that date to prove that there was a flood in the streets. We find that the reasons given by the Ld.Counsel for the assessee for not appearing for hearing when the appeal was called for hearing, appears to be reasonable and thus, we recall the order of the Tribunal ITA No.1749/Chny/2019 dated 09.11.2021 and direct the Registry to list the appeal for hearing in due course and intimate both the parties. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on the 31 st day of March, 2023, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (मंजूनाथा.जी) ( MANJUNATHA.G) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 31 st March, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु /CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु (अपील)/CIT(A) 6. गाड! फाईल/GF