S & S Goods Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

MA 108/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5663 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: KARUNAKARAN
• Keywords: Reasonable cause

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , ! BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.108/MDS/2017 IN I.T.A.NO.3380/MDS/2016 ( / ASSESSMENT YEAR :2012-13) M/S. S & S GOODS PVT. LTD, 4 TH FLOOR, ALEXANDER SQUARE, NEW NO.2, OLD NO.34/35, SARDAR PATEL ROAD, GUINDY, CHENNAI 600 032. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 15(1), CHENNAI 34. PAN: AAGCS 9582A (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI KARUNAKARAN, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 30.06.2017 /DATE OF PRONOUNCEMENT : 30.06.2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N O.3380/MDS/2016 DATED 07.02.2017 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBM ITTED BEFORE US THAT THOUGH THE NOTICE OF HEARING WAS SENT TO THE R EGISTERED OFFICE OF THE ASSESSEE THE SAME COULD NOT BE DELIVERED TO THE ASS ESSEE BECAUSE THE ASSESSEE HAD TEMPORARILY SHIFTED TO ANOTHER OFFICE AT GUINDY AND THE POSTAL AUTHORITIES REFUSED TO HAND OVER THE NOTICE TO THE SECURITY PERSONNEL. HENCE THE LETTER WAS RETURNED AS UNSERVE D. THEREFORE, THE 2 MP NO.108/MDS/2017 ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING OF TH E APPEAL AND WAS NOT ABLE TO BE PRESENT AT THE TIME OF HEARING ON 07.02. 2017. HENCE, IT WAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE BY RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE ASSESSEE AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, I AM OF THE CONS IDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING B EFORE THE BENCH ON THE EARLIER OCCASION. THEREFORE IN THE INTEREST OF JUSTICE, I HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE BY RECALLING THE O RDER OF THE TRIBUNAL DATED 07.02.2017 AND FURTHER DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 14.09.2017. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2017 SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 30 TH JUNE, 2017 3 MP NO.108/MDS/2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.