Premier Polysacks P. Ltd., Pudukkottai V. DCIT, Trichy

MA 107/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3423 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-09-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 24-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH IRS
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , ! ' # , $ %& BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NO. 107/MDS/2015 IN I.T.A.NO.2197/MDS/2014 / ASSESSMENT YEAR 2004-2005. M/S. PREMIER POLYSACKS P. LTD, NO.12-D, SIPCOT INDUSTRIAL ESTATE, TRICHY ROAD, PUDUKKOTTAI 622 002. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III, TRICHY. [PAN AAACP5134D] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. PHILIP GEORGE, ADVOCATE RESPONDENT BY : SHRI. A.V. SREEKANTH, IRS, JCIT. ! / DATE OF HEARING : 11-09-2015 '# ! / DATE OF PRONOUNCEMENT : 16-09-2015 . / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITION THE ASSESSEE SEEK S TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.2197/MDS/2014, DATED 17.06.2015. 2. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT TH E APPEAL WAS HEARD BY THE TRIBUNAL AND PASSED ORDER DATE D 17.06.2015. THE LD. AUTHORISED REPRESENTATIVE FOR ASSESSEE SUBMIT TED THAT THE ISSUE M.P.NO.107/MDS/2015 IN ITA NO.2197/MDS/2014. :- 2 -: INVOLVED IN THE APPEAL IS LEVY OF PENALTY U/S. 271 (1)(C) AND HAD ARGUED THE MATTER EXTENSIVELY ON THE MERITS OF THE CASE ON 17.06.2015. HOWEVER, THE ASSESSEE RECEIVED THE OR DER OF THE TRIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE AS WITHDRAWN. THE LD. AUTHORISED REPRESENTATIVE FOR ASSESSEE SUBMITTED THAT NEITHER THE ASSESSEE NOR THE COUNSEL FOR THE ASSESSEE SOUGHT PE RMISSION TO WITHDRAW THE APPEAL AND HAD ONLY SUBMITTED AND ARG UED FOR THE PENALTY TO BE DELETED AS THE SAME WAS NOT LEVIABLE ON THE FACTS AND CIRCUMSTANCES OF THE ASSESSEE'S CASE. IT WAS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL AND NEVER HAD ANY INTENTION TO WITHDRAW THE APPEAL. THE DISMISSAL OF THE APPEAL AS WITHDRAWN BY THE TRIBUNAL WOULD CAUSE GREAT INJUSTICE AND IRREPARABLE LOSS TO THE ASSESSEE. THE LD. AUTHORISED REPRESENTATIVE FOR ASSESSEE FURTHERS SUBMITTED THAT THERE WAS A MISTAKE APPARENT FROM THE FACE OF THE R ECORDS RECTIFIABLE U/S. 254(2) OF THE INCOME TAX ACT, 1961 IN SO FAR A S NOT CONSIDERING THE ARGUMENTS AND SUBMISSIONS OF THE ASSESSEE AND D ISMISSING THE APPEAL AS WITHDRAWN. THE LD. AUTHORISED REPRESENTAT IVE FOR ASSESSEE PRAYED THAT THE TRIBUNAL MAY BE PLEASED TO RECALL I TS ORDER DATED 17.06.2015 AND PASS ORDERS ON MERITS OF THE CASE AF TER AFFORDING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD AND THUS REN DER JUSTICE. M.P.NO.107/MDS/2015 IN ITA NO.2197/MDS/2014. :- 3 -: 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT OBJEC TED TO THE CONTENTION OF THE LD. AUTHORISED REPRESENTATIVE . 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MA TERIAL ON RECORD. ADMITTEDLY, THE TRIBUNAL COMMITTED A MI STAKE BY RECORDING THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE AND SEEKING PERMISSION TO WITHDRAW THE APPEAL. HOWEVER , AS SEEN FROM THE LOGBOOK MAINTAINED BY US, THE ASSESSEE ADMITTED LY ARGUED THE CASE. IN VIEW OF THIS, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL CITED SUPRA AND DIRECT THE REGISTRY TO POS T THE APPEAL FOR HEARING ON 18.11.2015. THIS ORDER OF THE TRIBUNAL TO BE TREATED AS NOTICE OF HEARING TO BOTH THE PARTIES AND NO SEPARA TE NOTICE WOULD BE SENT TO THE PARTIES CONCERNED. ACCORDINGLY, THE MI SCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE M.P.NO.107/MDS/2015 IS ALLOWED. ORDER PRONOUNCED ON WEDNESDAY, THE 16TH DAY OF SEPT EMBER, 2015, AT CHENNAI. SD/- SD/- ( ! ' # ) (CHALLA NAGENDRA PRASAD) $ / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER DATED:16.09.2015 KV COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR M.P.NO.107/MDS/2015 IN ITA NO.2197/MDS/2014. :- 4 -: