Income Tax Appellate Tribunal - Chennai
M/S. Beach Mineral Co. P. Ltd., Chennai vs Acit, Chennai on 3 September, 2019
आयकर अपील य अ धकरण, 'ए' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
' A' BENCH : CHENNAI
ी जॉज माथन, या यक सद य के सम
एवं एस जयरामन, लेखा सद य
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER &
SHRI S.JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A.No.2001/Chny/2014
नधारण वष /Assessment year :2008-09
M/s.Beach Mineral company Vs. The Assistant Commissioner of
Ltd., Income Tax,
32/2,BMC House,Halls Road, Company circle-1(2),
Egmore, Chennai 600 008. Chennai.
[PAN AADCB 3450 D ]
(अपीलाथ /Appellant) ( यथ /Respondent)
C.O. No.27/Chny/2013
(ITA No.2113/Chny/2012)
नधारण वष /Assessment year :2008-09
Vs. The Assistant Commissioner of
M/s.Beach Mineral company Income Tax,
Ltd., Company circle-1(2),
32/2,BMC House,Halls Road, Chennai.
Egmore, Chennai 600 008.
[PAN AADCB 3450 D]
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ! क" ओर से/ Appellant by : Mr.S.Sridhar,Advocate
$%यथ! क" ओर से /Respondent by : Mr.S.Bharath,CIT,D.R
सन
ु वाई क" तार)ख/Date of Hearing : 03-09-2019
घोषणा क" तार)ख /Date of Pronouncement : 03-09-2019
:- 2 -: ITA No.2001/chny/2014
C.O. No.27/Chny/2013
आदे श / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER
ITA No.2001/chny/2014 is the appeal filed by the assessee
against the order of ld.CIT(A)(C)-II, Chennai in ITA No.340/13-14 dated 28.03.2014 for assessment year 2008-09. Cross Objection No.27/Chny/2013 arising Appeal No.2113/Chny/2012 is filed by the assessee against the order of ld.CIT(A) -IX, Chennai in ITA No.50/11- 12 dated 08.08.2012 for assessment year 2008-09. Since the Assessment Year is common in the appeal of assessee as well as Cross Objections, we heard the appeal and Cross objections together and dispose of the same by this common order.
2. Shri S.Sridhar represented on behalf of the Assessee and Shri S.Bharath represented on behalf of the Revenue.
3. At the outset, ld.AR submitted that Assessee's appeal in ITA No.2001/Chny/14 is taken up for disposal first. The appeal has been filed by the assessee on 24.07.2014. Defect notice dated 25.07.2014 has been issued to the assessee intimating following defect.
(i)Copy of assessment order u/s.143(3) not filed in duplicate.
:- 3 -: ITA No.2001/chny/2014 C.O. No.27/Chny/2013 The Appeal was posted for hearings on 27.10.2014, 12.10.2015, 09.06.2015, 13.10.2015, 07.12.2015, 14.01.2016, 25.02.2016, 24.08.2016, 27.12.2018, 28.01.2019, 31.01.2019, 14.02.2019, 21.05.2019, 14.08.2019. The appeal was subsequently adjourned to today, that is 03.09.2019 on which date also the defect in respect of non-filing of the assessment order u/s.143(3) of the Act has not been cured.
4. Consequently, the appeal filed by the Assessee stands dismissed for defects uncured by applying the principles laid down by the Hon'ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad).
5. In the result, the appeal of assessee is dismissed in liminie on account of defects uncured.
6. Now, we proceed to deal with the assessee's Cross Objections No.27/Chny/2013 arising Appeal No.2113/Chny/2012.
7. The Cross Objection has been filed by the assessee on 05.02.2013. Defect notice dated 02.05.2013 has been issued to the assessee intimating following defect.
:- 4 -: ITA No.2001/chny/2014 C.O. No.27/Chny/2013
(i) Cross objection is prima facie time barred by 33 days. Not filed condonation petition/Affidavit.
The Cross objection was posted for hearings on 05.03.2013, 06.05.2013, 26.06.2013, 27.10.2014, 12.10.2015, 09.06.2015, 13.10.2015, 07.12.2015, 14.01.2016, 25.02.2016, 24.08.2016, 27.12.2018, 28.01.2019, 31.01.2019, 11.02.2019, 14.02.2019, 21.05.2019, 14.08.2019. The appeal was subsequently adjourned to today, that is 03.09.2019 on which date also the defect pointed out in respect of non-filing of affidavit for condonation of delay has not been cured.
8. It is well known fact that an Affidavit is a declaration of facts made in writing and sworn before a person having the authority to administer oath. All Affidavits are verified statements and printed on Stamp Papers of different denominations. According to the Indian Laws, an Affidavit can be used to prove a fact in a court of law provided the Court orders it.
8.1 Further, Rule-10 of the Income Tax Appellate Tribunal Rules, 1963 provides for filing of Affidavits wherein it is specifically mentioned that:
"Where a fact which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated :- 5 -: ITA No.2001/chny/2014 C.O. No.27/Chny/2013 clearly and concisely and supported by a duly sworn affidavit."
9. Consequently, the Cross objections filed by the assessee stands dismissed for defects uncured by applying the principles laid down by the Hon'ble Jurisdictional High Court in the case of Prasad Productions P. Ltd. Vs. Income-Tax Appellate Tribunal [1997] 226 ITR 778 (Mad).
5. In the result, the cross objections filed by the assessee is dismissed in liminie on account of defect uncured. In the result, both the appeal of the assessee and Cross objections filed by the assessee are dismissed on account of defects uncured. Order pronounced in the open court after conclusion of hearing on 03rd September, 2019, at Chennai.
Sd/- Sd/-
(एस जयरामन) ( जॉज माथन)
(S. JAYARAMAN) (GEORGE MATHAN)
लेखा सद3य/Accountant Member या4यक सद3य/JUDICIAL MEMBER
चे नई/Chennai
-दनांक/Dated: 03rd September, 2019.
K S Sundaram
आदे श क" $ त/ल0प अ1े0षत/Copy to:
1. अपीलाथ!/Appellant 3. आयकर आयु2त (अपील)/CIT(A) 5. 0वभागीय $ त न5ध/DR
2. $%यथ!/Respondent 4. आयकर आयु2त/CIT 6. गाड फाईल/GF