Vimkar Contract Works Private Limited, CHENNAI V. DCIT, CHENNAI

MA 65/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6722 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 21-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: R BALAJI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.65/CHNY/2018 (IN I.T.A. NO.1350/MDS/2015) & '& / ASSESSMENT YEAR : 2010-11 M/S VIMKAR CONTRACT WORKS PVT. LTD., SABA HOUSE, 130A, ST. MARYS ROAD, ALWARPET, CHENNAI - 600 018. PAN : AABCV 3911 H V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE WARD III(4), CHENNAI. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI R. BALAJI, CA )+*, . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 08.06.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 08.06.2018 / 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 07.04.2016. 2. SHRI R. BALAJI, THE LD. REPRESENTATIVE FOR THE A SSESSEE, SUBMITTED THAT THE NOTICE ISSUED BY THE TRIBUNAL WA S RETURNED BY THE POSTAL AUTHORITIES WITH AN ENDORSEMENT LEFT. ACC ORDING TO THE LD. 2 M.P. NO.65/CHNY/18 REPRESENTATIVE, THE ASSESSEE LEFT THE PREMISES DUE TO FAMILY PARTITION AND DUE TO INADVERTENCE, THE CHANGE OF ADDRESS WAS NOT INTIMATED TO THE REGISTRY. THE LD. REPRESENTATIVE FURTHER SU BMITTED THAT THIS TRIBUNAL HAS NO JURISDICTION TO DISMISS THE APPEAL FOR NON- PROSECUTION IN VIEW OF THE LATEST JUDGMENT OF MADRA S HIGH COURT. THEREFORE, ACCORDING TO THE LD. REPRESENTATIVE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT . 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. IT IS A FACT THAT THE MADRAS HIGH COURT IN A RECENT JUDGMENT FOUND THAT SECTION 254 OF THE INCOM E-TAX ACT, 1961 (IN SHORT 'THE ACT') AND RULES 24 AND 25 OF THE INC OME TAX (APPELLATE TRIBUNAL) RULES, 1963 DO NOT EMPOWER THI S TRIBUNAL TO DISMISS THE APPEAL FOR NON-PROSECUTION. IN VIEW OF THIS JUDGMENT OF MADRAS HIGH COURT, THE ORDER OF THIS TRIBUNAL DATED 07.04.2016 DISMISSING THE APPEAL FOR NON-PROSECUTION IS CLEARL Y BEYOND ITS JURISDICTION. THEREFORE, THE APPEAL NEEDS TO BE HE ARD ON MERIT. GIVING AN OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE ON MERIT MAY NOT PREJUDICE THE INTERESTS OF THE REVENUE. TH E VERY OBJECT OF THE INCOME-TAX PROCEEDING IS TO COMPUTE THE TAXABLE INCOME OF THE ASSESSEE. THEREFORE, HEARING THE APPEAL ON MERIT W OULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. HENCE IN EXERCISE OF POWER CONFERRED 3 M.P. NO.65/CHNY/18 ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE IN COME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 07.04.2016 IS HEREBY RECALLED. NOW THE APPEAL OF T HE ASSESSEE STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. 4. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL BEFORE THE REGULAR BENCH OF THIS TRIBUNAL ON 13.08. 2018. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BO TH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER S HALL BE TREATED AS NOTICE OF HEARING FOR 13.08.2018. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED COURT ON 8 TH JUNE, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 8 TH JUNE, 2018. KRI. 4 M.P. NO.65/CHNY/18 . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.