NEPC India Ltd., Coimbatore V. DCIT, Coimbatore

MA 103/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3432 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1994-1995
• Appeal Filed On: 23-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MILIND MADHUKAR BHUSARI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.103/MDS/2015 (IN I.T.A. NO.2260/MDS/2013) & '& / ASSESSMENT YEAR : 1994-95 M/S NEPC INDIA LTD., 1678, TRICHY ROAD, RAMANATHAPURAM, COIMBATORE 641 045. PAN : AAACN 1567 E V. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE I(2), COIMBATORE. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SH. RAGHAV RAJEEV MENON, AD VOCATE )+*, . / / RESPONDENT BY : SH. MILIND MADHUKAR BHUSARI, C IT 0 . 1$ / DATE OF HEARING : 04.09.2015 2!' . 1$ / DATE OF PRONOUNCEMENT : 04.09.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL DAT ED 06.04.2015. 2. SHRI RAGHAV RAJEEV MENON, THE LD.COUNSEL FOR THE PETITIONER, SUBMITTED THAT THE ASSESSEE RECEIVED THE NOTICE FOR HEARING ON 2 M.P. NO.103/MDS/15 06.04.2015. BY THE TIME, THE PAPERS WERE HANDED OV ER TO THE NEWLY APPOINTED COUNSEL, THE APPEAL WAS DISMISSED FOR NON -APPEARANCE OF THE ASSESSEE BEFORE THIS TRIBUNAL. ACCORDING TO THE LD. COUNSEL, NON-APPEARANCE OF THE ASSESSEE BEFORE THIS TRIBUNAL IS NEITHER WILLFUL NOR WANTON BUT DUE TO CHANGE OF COUNSEL. T HEREFORE, THE LD.COUNSEL SUBMITTED THAT OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PLACE THE MERIT OF THE CASE BEFORE THE TRIBUNAL. 3. ON THE CONTRARY, SH. MILIND MADHUKAR BHUSARI, TH E LD. DEPARTMENTAL REPRESENTATIVE, SUBMITTED THAT THERE I S NO SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 06.04.2015. THEREFORE, THE ORDER OF TH E TRIBUNAL CANNOT BE RECALLED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE CLAIM OF THE ASSESSEE IS THAT DUE TO CHANGE OF THE COUNSEL, THEY COULD NO T REPRESENT BEFORE THIS TRIBUNAL ON 06.04.2015 WHEN THE APPEAL WAS TAK EN UP FOR HEARING. THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT THERE IS A SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 06.04.2015, WHEN THE APPEAL WAS TA KEN UP FOR HEARING. THEREFORE, IN EXERCISE OF POWER CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, THE 3 M.P. NO.103/MDS/15 ORDER OF THE TRIBUNAL DATED 06.04.2015 IS HEREBY RE CALLED. THEREFORE, APPEAL OF THE ASSESSEE IN I.T.A. NO.2260 /MDS/2013 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 17.11.2015 . SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSARY TO THE REGISTRY TO ISSUE NOTICE OF HEARIN G TO THE PARTIES. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREAT ED AS NOTICE FOR THE HEARING ON 17.11.2015. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2015 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 4 TH SEPTEMBER, 2015. KRI. . )156 76'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. 69 )1 /DR 6. :& ; /GF.