Info-Drive Software Limited, CHENNAI V. ITO, CHENNAI

MA 109/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2046 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 12-06-2014
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: SUHRITH PARTHASARATHY
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NOS. 109 & 110/MDS/2014 ( IN ITA NOS. 397 & 398/MDS/2014 ) ASSESSMENT YEARS : 2010-11 & 2011-12 INFO-DRIVE SOFTWARE LIMITED, NO.3, MOORES ROAD, CHENNAI [PAN: AAACI 9430 R] (PETITIONER) VS THE INCOME TAX OFFICER, INTERNATIONAL TAXATION-II(2), CHENNAI (RESPONDENT) PETITIONER BY : MR.SUHRITH PARTHASARATHY , ADV. RESPONDENT BY : MR.S. DAS GUPTA, J CIT DATE OF HEARING : 11-07-2014 DATE OF PRONOUNCEMENT : 11-07-2014 O R D E R PER VIKAS AWASTHY, J.M: THE MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE/PETITIONER FOR RECALLING THE ORDER OF THE TRIBUNAL DT.01-05-2014 VIDE WHICH THE APPEALS OF THE ASSESSE E WERE DISMISSED IN LIMINI FOR NON-PROSECUTION. M.P. NOS. 109 & 110/MDS/2014 :- 2 -: 2. SHRI SUHRITH PARTHASARATHY, APPEARING ON BEHALF OF THE ASSESSEE/PETITIONER SUBMITTED THAT THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF LISTING OF APPEAL. THEREFORE, THE AR OF THE ASSESSEE COULD NOT APPEAR ON 01-05-2014, THAT IS THE DATE ON WHICH THE APPEAL WAS LISTED FOR HEARING. 3. SHRI S. DAS GUPTA, APPEARING ON BEHALF OF THE RE VENUE SUBMITTED THAT THE ASSESSEE GOT RELIEF OF ABSOLUTE STAY OF DEMAND FOR THE AY.2010-11 AND FOR THE AY.2011-12, THE STAY WAS GRANTED SUBJECT TO PAYMENT OF ` 15.00 LAKHS ON OR BEFORE 27-03-2014. THE ASSESSEE HAS NOT PRODUCED ANY PROOF OF DEPOSIT OF AFORESAID AMOUNT TILL DATE. 4. WE HAVE HEARD THE SUBMISSIONS MADE BY THE REPRESENTATIVES OF BOTH THE SIDES. A PERUSAL OF TH E RECORD SHOWS THAT THE APPEALS WERE FILED BY THE ASSESSEE ON 17-0 2-2014 AND THE APPEALS WERE POSTED FOR HEARING ON 01-05-2014. THE NOTICE OF APPEAL WAS SENT BY THE REGISTRY VIDE REGISTERED POST WITH ACKNOWLEDGMENT DUE (RPAD) ON 07-03-2014. THE ASSES SEE FILED STAY PETITIONS ON 28-02-2014, WHICH WERE LIST ED FOR HEARING M.P. NOS. 109 & 110/MDS/2014 :- 3 -: ON 07-03-2014. ON THAT DAY, NONE APPEARED ON BEHAL F OF THE ASSESSEE AND AS SUCH, THE SAME WERE ADJOURNED TO 14 -03-2014. ON 14-03-2014, THE AR OF THE ASSESSEE SOUGHT ADJOUR NMENT AND THE STAY PETITIONS WERE POSTED FOR HEARING ON 21-03 -2014. ON 21-03-2014, THE TRIBUNAL STAYED THE RECOVERY OF OUT STANDING AMOUNT IN ITA NO.397/2014 FOR THE AY.2010-11 AND IT A NO.398/2014 FOR AY.2011-12 SUBJECT TO PAYMENT OF ` 15.00 LAKHS FOR AY.2011-12 ON OR BEFORE 27-03-2014. THE ASSESS EE WAS DIRECTED TO FURNISH PROOF OF DEPOSIT OF THE AFORESA ID AMOUNT WITH THE REGISTRY WITHIN A WEEK OF DEPOSIT. WE FIND THA T TILL TO-DAY, THE ASSESSEE HAS NOT FURNISHED THE PROOF OF DEPOSIT OF THE AFORESAID AMOUNT. THE ASSESSEE SHOULD HAVE BEEN VIGILANT TO PROTECT H IS OWN CAUSE. THE PLEA OF THE LD.COUNSEL FOR THE ASSESSEE , THAT NOTICE OF APPEAL WAS NOT RECEIVED BY THE ASSESSEE HAS NO FORC E. THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE COULD HAV E CHECKED THE DATE OF LISTING OF APPEAL EITHER AT THE TIME OF FILING STAY PETITION OR AT THE TIME OF HEARING OF STAY PETITION. NEITHE R THE ASSESSEE NOR ITS AR CARED TO FIND THE SAME. M.P. NOS. 109 & 110/MDS/2014 :- 4 -: 5. DEHORS, THE CONDUCT OF ASSESSEE, IN THE INTEREST OF JUSTICE, THE ORDER DT.01-05-2014 DISMISSING THE APPEALS OF A SSESSEE FOR NON-PROSECUTION IS RECALLED. THE STAY IS VACATED A ND THE APPEALS ARE LISTED FOR HEARING ON 21-10-2014. SINCE BOTH THE PARTIES HAVE BEEN INFORMED OF THE D ATE OF HEARING OF APPEALS, INDIVIDUAL NOTICE TO THE PARTIE S IS DISPENSED WITH. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 11 TH JULY, 2014 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) (VI KAS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER DATED: 11 TH JULY, 2014 TNMM COPY TO: (1) PETITIONER (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.