Poompuhar Shipping Corporation Ltd., CHENNAI V. ACIT, CHENNAI

MA 88/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5769 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: R VIJAYARAGHAVAN
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY , JUDICIAL MEMBER M.P. NO. 88/MDS/2017 [IN I . T.A. NO. 5 3 7/MDS/2013 ] ASSESSMENT YEAR :200 7 - 0 8 M/S. POOMPUHAR SHIPPING CORPORATION LIMITED, NO. 692, ANNA SALAI, CHENNAI 600 035. [PAN: AAACP4383J] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, IN TERNATIONAL TAXATION - II(1), CHENNAI 34. ( APPELLANT ) ( R ESPONDENT ) APPELLANT BY : SHRI R. VIJAYARAGHAVAN, ADVOCATE RESPONDENT BY : SHRI SUPRIYO PAL, JCIT / DATE OF HEARING : 16 . 06 .201 7 / DATE OF P RONOUNCEMENT : 21 .08 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEK S TO GET RECALLED THE CONS OLIDATED ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 537 /MDS/201 3 [DEPARTMENTAL APPEAL] AND C.O. NO. 89/MDS/2013 DATED 30 . 09 .2016 RELEVANT TO THE ASSESSMENT YEAR 20 0 7 - 08 . BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IN RE SPONSE TO DEFECT MEMO ISSUED BY THE REGISTRY, VIDE LETTER DATED 22.07.2016, THE PETITIONER HAS FILED THE AFFIDAVIT FOR CONDONATION OF DELAY AND BY FILING A COPY M.P. NO. 8 8 /M /17 2 OF THE AFFIDAVIT, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NON - ADJUDICATION OF THE C ROSS OBJECTION IS A MISTAKE APPARENT FROM THE RECORD AND PRAYED FOR RECALLING THE COMMON ORDER AND ADJUDICATE THE CO FILED BY THE ASSESSEE. 2. PER CONTRA, THE LD. DR HAS SUBMITTED THAT WITH REGARD TO THE DELAY IN FILING THE CO, THERE IS NO SUFFICIENT RE ASONABLE CAUSE FOR CONDONING THE DELAY STATED BY THE PETITIONER IN THE COPY OF THE AFFIDAVIT FILED ON THIS ACCOUNT AND PLEADED THAT THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE SHOULD BE DISMISSED. 3. WE HAVE HEARD BOTH SIDES. IN THE PETITION, THE A SSESSEE HAS SUBMITTED THAT IT IS SUBMITTED THAT THE PETITIONER IN COMPLIANCE TO THE DEFECT MEMO ISSUED BY THE REGISTRY, BY A LETTER DATED 22.07.2016 HAVE FILED THE AFFIDAVIT FOR CONDONATION OF DELAY (COPY ENCLOSED). ON CAREFULLY PERUS ING THE RECORDS, W E DO NOT FIND ANY LETTER DATED 22.07.2016 OF THE ASSESSEE HAVING FILED THE AFFIDAVIT FOR CONDONATION OF DELAY. HOWEVER, ON PERUSAL OF THE COPY OF THE AFFIDAVIT FILED IN THE M.P. , THE REASONS FOR THE DELAY IN FILING THE CROSS OBJECTION ARE REPRODUCED AS UND ER: 1. I AM THE GENERAL MANAGER (FINANCE) OF THE ABOVE COMPANY AND AM FULLY AWARE OF THE FACTS AND CIRCUMSTANCES WHICH HAS RESULTED IN DELAY IN FILING THE ABOVE CROSS OBJECTION. 2. I STATE THAT THE DEPARTMENTAL GROUNDS OF APPEAL WAS RECEIVED BY THE COM PANY ON 19.04.13 AND THE CROSS OBJECTION OUGHT TO HAVE BEEN M.P. NO. 8 8 /M /17 3 FILED ON OR BEFORE 19.05.2013. HOWEVER, THE CROSS OBJECTION WAS ACTUALLY FILED ON 21.05.2013 RESULTING IN A DELAY OF 2 DAYS. 3. I STATE THAT THE DELAY IS NEITHER WILFUL NOR DELIBERATE BUT DUE T O UNAVOIDABLE CIRCUMSTANCES. 4. I STATE THAT THAT THE APPEAL DOCUMENTS WERE APPROVED BY THE PRINCIPAL OFFICER ONLY ON 20/05/2013 AS HE WAS PREOCCUPIED WITH MEETINGS AT SECRETARIAT AND HENCE THE SAME WAS FILED ON 21/05/2013. THE DELAY OF TWO DAYS WAS NOT INTENTIONAL OR DELIBERATE. 5. IT IS PRAYED THAT IN THE INTEREST OF JUSTICE THE DELAY IN FILING CROSS OBJECTION MAY BE CONDONED AND GROUNDS OF CROSS OBJECTION MAY BE ADMITTED AND DECIDED ON MERITS AND THUS RENDER JUSTICE. 4. IT IS CLEAR FROM THE ABOVE REASONS STATED IN THE AFFIDAVIT FOR CONDONATION OF DELAY THAT THE ASSESSEE WAS NOT MUCH SERIOUS OR INTEREST OVER FILING OF CROSS OBJECTIONS AGAINST THE APPEAL FILED BY THE REVENUE. DESPITE KNOWING THAT THE CROSS OBJECTION IS REQUIRED TO BE FILED WITHIN TH IRTY DAYS ON RECEIPT OF GROUNDS RAISED BY THE DEPARTMENT IN ITS APPEAL, THE PRINCIPAL OFFICER OF THE ASSESSEE COMPANY HAS APPROVED THE APPEAL DOCUMENTS ONLY ON 20.05.2013 SINCE HE WAS PRE - OCCUPIED WITH MEETINGS IN SECRETARIAT, CANNOT BE A BONAFIDE REASON O R REASONABLE CAUSE FOR THE DELAY IN FILING THE CROSS OBJECTION. SINCE THERE WAS NO REASONABLE CAUSE FOR DELAY IN FILING THE CROSS OBJECTION, THE CO FILED BY THE ASSESSEE DESERVES TO BE UNADMITTED. OTHERWISE ALSO, WHEN THE DEPARTMENT PREFERS APPEAL BEFORE T HE TRIBUNAL AGAINST THE FINDINGS OF THE LD. CIT(A), THE ASSESSEE CANNOT RAISE GROUNDS AGAINST THE DECISIONS OF THE LD. CIT(A) IN THE CROSS OBJECTION. IF THE ASSESSEE IS NOT ACCEPTED ANY OF THE DECISIONS OF THE LD. CIT(A), THE M.P. NO. 8 8 /M /17 4 ASSESSEE SHOULD HAVE PREFERRED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A). UNDER THE ABOVE FACTS AND CIRCUMSTANCES, IN ALL COUNTS, THE CROSS OBJECTION FILED BY THE PETITION ER WAS LIABLE TO BE DISMISSED AND ACCORDINGLY, IT WAS DISMISSED. IN VIEW OF THE ABOVE, THE MISCELLANEOUS PETITI ON FILED BY THE ASSESSEE IS DISMISSED. 5. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 21 ST AUGUST, 2017 AT CHENNAI. SD/ - SD/ - (A.MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 21 .0 8 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.