Amarjothi Textiles, Somanur v. ITO, Tiruppur

ITA 352/CHNY/2013 | 2007-2008
Pronouncement Date: 28-11-2014 | Result: Dismissed

Appeal Details

RSA Number 35221714 RSA 2013
Assessee PAN AAEFA4223F
Bench Chennai
Appeal Number ITA 352/CHNY/2013
Duration Of Justice 1 year(s) 9 month(s)
Appellant Amarjothi Textiles, Somanur
Respondent ITO, Tiruppur
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 28-11-2014
Date Of Final Hearing 26-11-2014
Next Hearing Date 26-11-2014
Assessment Year 2007-2008
Appeal Filed On 27-02-2013
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH CHE NNAI . . ! ! ! ! ' ' ' ' # # # # BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI V. DURGA RAO JUDICIAL MEMBER ./ I.T.A.NO.352/MDS/2013 ' ! $! / ASSESSMENT YEAR :2007-08 AMARJOTHI TEXTILES NO. 284-A PALANGADU THOTTAM KALIPALAYAM SOMANUR. [PAN: AAEFA4223F] VS. THE INCOME TAX OFFICER WARD I(2) TIRUPPUR. ( %& %& %& %& /APPELLANT ) ( '(%& '(%& '(%& '(%& / RESPONDENT ) %& ) * / APPELLANT BY : SHRI K. RAVI ADVOCATE '(%& ) * / RESPONDENT BY : SHRI ANIRUDH RAI CIT-DR ) + / DATE OF HEARING : 26.11.2014 $ ) + /DATE OF PRONOUNCEMENT : 28.11.2014 - - - - / O R D E R PER V. DURGA RAO JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX-III COIMBATORE DATED 0 3.11.2011 RELEVANT TO THE ASSESSMENT YEAR 2007-08 PASSED UNDER SECTION 263 OF THE ACT. 2. THIS APPEAL OF THE ASSESSEE IS FOUND TO HAVE BE EN FILED LATE BY 409 DAYS IN FILING THE APPEAL. A PETITION FOR CONDONATION OF DE LAY WAS FILED IN SUPPORT OF AN AFFIDAVIT OF PARTNER OF THE ASSESSEE FIRM IN WHIC H IT HAS BEEN STATED AS UNDER: I.T.A. I.T.A. I.T.A. I.T.A.. .. .NO. NO. NO. NO.352 352352 352/M/ /M/ /M/ /M/1 11 13 33 3 2 SUBSEQUENT TO THE SURVEY OPERATION THE BUSINESS WE NT DOWN AND WAS CLOSED DOWN SHORTLY THEREAFTER. THE POLLUTION CONTROL BOAR D CLOSED DOWN SEVERAL UNITS WHO WERE PROCESSORS FOR OUR PRODUCTS AND ALSO THERE WAS A WEAVERS STRIKE BECAUSE OF WAGE REVISION PERSISTED FOR MORE THAN 8 MONTHS. THE BUSINESS NO MORE EXISTS. THE CLOSURE OF BUSINESS LED TO FINANCIAL PROBLEMS INCLUDING INABILITY TO PAY THE DEBTS IN FULL. CONSEQUENTLY THERE WAS PRESSURE FROM THE CREDITORS FOR MONIES DUE. THEREAFTER THE UNDERSIGNED WHO WAS MANAGING THE BU SINESS HAD HEALTH ISSUES AND WAS UNDER MEDICAL TREATMENT. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT AS PER THE DIRECTIONS OF THE POLLUTION CONTROL BOARD THE BUSINESS OF THE ASSESSEE HAS TO BE CLOSED DOWN AND MORE OVER THERE WAS A WEAVERS STRIKE BECA USE OF WAGE REVISION PERSISTED FOR MORE THAN EIGHT MONTHS. ULTIMATELY T HE BUSINESS OF THE ASSESSEE IS NO MORE EXISTS. SINCE THE BUSINESS DID NOT EXIST T HE ASSESSEE LED TO ACUTE FINANCIAL PROBLEMS INCLUDING INABILITY PAY THE DEBT S IN FULL AND BECAUSE OF THE ABOVE PROBLEMS THE PARTNER OF THE ASSESSEE FIRM WH O WAS MANAGING THE BUSINESS FELL SICK AND WAS UNDER MEDICAL TREATMENT. THEREFORE THE ASSESSEE COULD NOT FILE THE APPEAL WITHIN THE STIPULATED PER IOD AND THE DELAY IS NEITHER WILFUL NOR WANTON. IT IS THEREFORE PRAYED THAT TH E DELAY MAY BE CONDONED AND ADMITS THE APPEAL FOR HEARING. 4. ON THE OTHER HAND THE LD. DR STRONGLY OBJECTED TO THE PLEA OF THE LD. COUNSEL FOR THE ASSESSEE. I.T.A. I.T.A. I.T.A. I.T.A.. .. .NO. NO. NO. NO.352 352352 352/M/ /M/ /M/ /M/1 11 13 33 3 3 5. WE HAVE HEARD BOTH SIDES PERUSED THE PETITION FOR CONDONATION OF DELAY AND ALSO AFFIDAVIT FILED IN SUPPORT OF CONDONATION PETITION. IN THE AFFIDAVIT THE PARTNER OF THE ASSESSEE FIRM HAS SUBMITTED THAT THE RE WAS SURVEY OPERATION AND POLLUTION CONTROL BOARD CLOSED DOWN SEVERAL UNITS W HO WERE PROCESSOR FOR THEIR PRODUCTS AND ALSO THERE WAS A WEAVERS STRIKE AND TH E BUSINESS IS NO MORE EXISTS. THE ASSESSEE HAS NOT MENTIONED WHEN IT HAS CLOSED D OWN THE BUSINESS DUE TO POLLUTION CONTROL BOARD WHEN THE WEAVERS WENT ON S TRIKE WHAT ARE THE DEBTS DUE TO THE CREDITORS ETC. THE ASSESSEE HAS NOT FIL ED ANY SUPPORTING EVIDENCE TO SUBSTANTIATE THE ABOVE REASONS. IT IS ALSO STATED I N THE AFFIDAVIT THAT THE PARTNER OF THE ASSESSEE FIRM WAS UNDER MEDICAL TREATMENT AND F OR THAT ALSO NO EVIDENCE HAS BEEN FILED ALONG WITH THE AFFIDAVIT. THE ASSESSEE H AS NOT GIVEN ANY SUFFICIENT REASON OR CAUSE FOR THE DELAY IN FILING THE APPEAL WITHIN THE STIPULATED TIME. WE DO NOT FIND ANY REASONABLE CAUSE TO CONDONE THE DELAY SINCE THE ASSESSEE HAS GIVEN VAGUE REASON IN THE AFFIDAVIT WITHOUT ANY SUP PORTING EVIDENCE. WE ARE OF THE OPINION THAT SINCE THE ASSESSEE HAS FAILED TO S HOW SUFFICIENT CAUSE GIVING EVIDENCE PROOF ETC. FOR FILING THE APPEAL BEYOND T HE STIPULATED TIME THE CONDONATION PETITION FILED BY THE ASSESSEE IS REJEC TED. OUR VIEW FIND SUPPORT FROM THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COU RT IN THE CASE OF MADHU DADHA V. ACIT [2009] 317 ITR 458 WHEREIN THE HONBLE HIG H COURT DISMISSED THE APPEAL FILED BY THE ASSESSEE AND CONFIRMED THE ORDE R OF THIS TRIBUNAL SINCE THE ASSESSEE HAD NOT TAKEN PROPER PLEA TO SHOW SUFFICIE NT CAUSE FOR CONDONING THE DELAY IN FILING THE APPEAL. IN THE PRESENT CASE TH E NEGLIGENT ATTITUDE OF THE I.T.A. I.T.A. I.T.A. I.T.A.. .. .NO. NO. NO. NO.352 352352 352/M/ /M/ /M/ /M/1 11 13 33 3 4 ASSESSEE CANNOT BE TAKEN CARE TO PRESERVE THE RIGHT OF APPEAL SINCE THE ASSESSEE HAS SLEPT OVER FOR 409 DAYS AND NOT EXPLAI NED SUFFICIENT CAUSE TO CONDONE THE DELAY IN FILING THE APPEAL. SINCE THE C ONDONATION PETITION FILED BY THE ASSESSEE IS REJECTED THE APPEAL FILED BY THE ASSES SEE IS NOT ADMITTED FOR HEARING AND FURTHER ADJUDICATION. ACCORDINGLY THE APPEAL F ILED BY THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON FRIDAY THE 28 TH OF NOVEMBER 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI DATED THE 28.11.2014 VM/- - ) ''+/0 10$+ /COPY TO: 1. %& / APPELLANT 2. '(%& / RESPONDENT 3. 2 ( ) /CIT(A) 4. 2 /CIT 5. 03 ''+' /DR & 6. 4! 5 /GF.