Suparasnath Promoters Pvt Ltd., CHENNAI V. ITO, CHENNAI

MA 92/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1990 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 28-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , !' , # $! % BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P.NO. 92/MDS/2014 (IN ITA NO. 1471/MDS/2013) ASSESSMENT YEAR : 2008-09 M/S.SUPARASNATH PROMOTERS PVT. LTD., TIMES PARTNER, NO.58, PERAMBUR BARRACKS ROAD, VEPERY, CHENNAI 600 007. PAN AALCS7200E PETITIONER) V. THE INCOME-TAX OFFICER, COMPANY WARD VI(1), CHENNAI 600 034. RESPONDENT) PETITIONER BY : SH RI N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI SHAJI P. JACOB, IRS, ADDL. CIT / DATE OF HEARING : 20 TH JUNE, 2014 / DATE OF PRONOUNCEMENT : 20 TH JUNE, 2014 $& / O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE, WHO WAS RESPONDENT IN THE APPEAL FILED BY THE REVENUE IN ITA NO.1471/MDS/2013. THE SAID APPEAL O F THE - 2 - MA 92/2014 REVENUE WAS DISPOSED OFF BY THE TRIBUNAL THROUGH IT S ORDER DATED 30.9.2013. THE ORDER WAS PASSED, EX PARTE, Q UA, THE ASSESSEE, AS NOBODY WAS PRESENT IN SPITE OF NOTICE. 2. THE CONTENTION OF THE ASSESSEE-PETITIONER IS AS FOLLOWS : THE PETITIONER HUMBLY SUBMITS THAT THE NON APPEARANCE OF THE CASE IS NEITHER WILLFUL NOR DELIB ERATE BUT DUE TO GENUINE COMMUNICATION GAP BETWEEN THE AR WHO STATIONED IN DELHI AND THE AUDITOR AT CHENNA I. BOTH BELIEVED THAT OTHER PERSON WOULD APPEAR IN THE CASE. IT IS SUBMITTED THAT RULE 24/25 OF THE ITAT ENABLES RECALLING THE ORDER OF THE EXPARTE ORDER ON PARAMOU NT CONSIDERATION OF JUSTICE IN TERMS OF ARTICLE 265 OF THE CONSTITUTION WHICH MANDATES NO TAX SHALL BE COLLECT ED WITHOUT REPRESENTATION. 3. WE HEARD SHRI N. DEVANATHAN, THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE-PETITIONER AND S HRI SHAJI P. - 3 - MA 92/2014 JACOB, THE LEARNED ADDITIONAL COMMISSIONER OF INCOM E-TAX APPEARING FOR THE REVENUE. 4. EVEN IF FOR THE SAKE OF COMPLIANCE, THE ORDER O F THE TRIBUNAL IS RECALLED AND THE APPEAL IS REPOSTE D FOR HEARING, THE TRIBUNAL IS STILL BOUND BY ITS OWN ORDER PASSED IN THE CASE OF M/S. SANFORD BUILDERS PVT. LTD. IN ITA NO.1474/M DS/2013. IN THE SAID ORDER, THE TRIBUNAL HAS EXACTLY ON SIMILAR CIRCUMSTANCES, HELD THAT 10% ESTIMATE MADE BY THE A SSESSING AUTHORITY WAS JUST AND PROPER. THE SAID DECISION H AS BEEN FOLLOWED IN THE PRESENT CASE, AS WELL. 5. IN THESE CIRCUMSTANCES, RECALLING OF THE ORDER WILL BE AN EMPTY FORMALITY. THEREFORE, WE DISMISS THIS PETITION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON FRIDAY, THE 20 TH OF JUNE, 2014 AT CHENNAI. SD/- SD/- ( ) ( . . . (VIKAS AWASTHY) (DR. O.K.NARAYANAN) /JUDICIAL MEMBER !'#$ /VICE-PRESIDENT % /CHENNAI, & ' /DATED, THE 20 TH JUNE, 2014 MPO* - 4 - MA 92/2014 ( )* +,'- /COPY TO: 1. ',. /APPELLANT 2. */. /RESPONDENT 3. ( ( 0 ', /CIT(A) 4. ( ( 0 /CIT 5. 12* 34 /DR 6. 256, /GF.