Agnite India Ltd., CHENNAI V. ACIT, CHENNAI

MA 103/CHNY/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0463 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-07-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGIRI
• Assessee Lawyers: ANIL NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER M.P. NO. 103/MDS/2013 [IN ITA NO. 355/MDS/ 2013] ASSESSMENT YEAR : 2008-09 M/S. AGNITE INDIA LTD., (FORMERLY KNOWN AS TELEDATE INFORMATICS LTD.),FIRST FLOOR, 37/1, VELACHERY TAMBARAM MAIN ROAD VELACHERY, CHENNAI-600 042. [PAN : AAACT2976K] VS. THE ASST. COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-III(1), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL NAIR, C.A. RESPONDENT BY : SHRI T.N. BETGIRI, JCIT DATE OF HEARING : 26.07.2013 DATE OF PRONOUNCEMENT : 30.07.2013 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS T O GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A . NO.355/MDS/2013 FOR THE ASSESSMENT YEAR 2008-09 DATED 1 1.04.2013 ON THE GROUND THAT THE REASON OR NON-APPEARANCE WAS GE NUINE AND DUE TO THE REASON BEYOND THE CONTROL OF THE PETITION WHICH WAS NEITHER WILLFUL NOR INTENTIONAL OR DELIBERATE. THE LD. COUN SEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE ASSESSEE WAS IN THE MIDST O F SERIOUS FINANCIAL CRISES WITH LARGE EMPLOYEE TURNOVER AND WAS UN ABLE EFFECTIVELY FOLLOW UP WITH THE AUTHORIZED REPRESENTATI VE FOR PROSECUTING THE CASE DUE TO RESIGNATION OF KEY EMPLOYEES. THEREFORE, THE LD. M.P. NO. 103 M.P. NO. 103 M.P. NO. 103 M.P. NO. 103/MDS/ /MDS/ /MDS/ /MDS/2013 2013 2013 2013 : 2 : COUNSEL FOR THE ASSESSEE HAS PLEADED THAT THE EX-PARTE ORDER OF THE TRIBUNAL PASSED MAY BE RECALLED AND THE ASSESSEE ASSURES F ULL COOPERATION, IF THE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARING. 2. THE LD. DR DID NOT OBJECT IN CASE THE ORDER OF TH E TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARING. 3. WE HAVE HEARD BOTH SIDES, CONSIDERED THE MATERIALS ON RECORD AND ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFI CIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. AS SUCH, WHI LE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR ORDER DATED 1 1.04.2013 AND FIX THE APPEAL FOR HEARING ON 23.09.2013 FOR WHICH NO SEP ARATE NOTICE WOULD BE ISSUED AS BOTH THE SIDES HAVE WAIVED THEIR RIGHT OF NOTICE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED ON TUESDAY, THE 30 TH OF JULY, 2013 AT CHENNAI. SD/- SD/- (N.S. SAINI) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 30.07.2013 VM/- TO: THE ASSESSEE/A.O./CIT(A)/CIT/D.R.