SERVION Global Solutions Ltd., CHENNAI V. DCIT, CHENNAI

MA 109/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3422 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-09-2015
• Assessment Year: 1999-2000
• Appeal Filed On: 23-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH IRS JCIT
• Assessee Lawyers: N DEVANATHAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NO S . 109 TO 114/MDS/2015 ./ I.T.A.NOS. 1223 TO 1228/MDS/2015 !' / ASSESSMENT YEARS:- 1999-2000 TO 2008-09 M/S. SERVION GLOBAL SOLUTIONS LTD, PLOT NO.4/600 & 4/197, 7 TH STREET, DR. VSI ESTATE, PHASE II, THIRUVANMIYUR, CHENNAI 600 041 VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(1), CHENNAI. [PAN AAACI 0947F] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI. A.V. SREEKANTH, IRS, JCIT. # !$ % &'( / 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 PETITIONS THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS.1223 TO 1228/MDS/2015. M.P.NO.109 TO 114/2015 IN ITA NOS.1223 TO 1228/MDS/2015 :- 2 -: 2. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT TH ERE IS NO WILLFUL OR WANTON NON APPEARANCE BEFORE THE TRIBUNA L AND IT IS DUE TO AUTHORISED REPRESENTATIVE HAD GONE TO HIGH COURT AN D BY THE TIME, HE HAD ARRIVED THE CASE WAS CALLED AND SET EX-PARTE. HENCE, THERE EXITS SUFFICIENT CAUSE FOR RECALLING THE ORDER IN TERMS O F RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963. HE RELIED ON THE JU DGMENT OF THE DELHI HIGH COURT IN THE CASE OF CIT VS. HEMLA HOZIERY DYEING & PRINTING MILLS (P) LTD 286 ITR 646 FOR THIS PURPOSE. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTIONS FOR RECALLING THE ORDER OF THE T RIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL. THE MISCELLANEOUS PETITIONS WERE FILED BY THE ASSES SEE SEEKING THE RECALL OF THE ORDER IN ABOVE APPEALS. IN OUR OPIN ION, THERE WAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING ON 06.07.2015. ACCORDINGLY, WE ARE INCLINE D TO RECALL THE ORDER OF THE TRIBUNAL DATED 6.7.2015 ON THE ABOVE APPEALS AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 18.11. 2015. THIS ORDER OF THE TRIBUNAL TO BE TREATED AS NOTICE OF HEARING TO BOTH THE PARTIES AND NO SEPARATE NOTICE WOULD BE SENT TO THE PARTIES CO NCERNED. M.P.NO.109 TO 114/2015 IN ITA NOS.1223 TO 1228/MDS/2015 :- 3 -: 5. THE MISCELLANEOUS PETITIONS FIELD BY THE ASSESSEE IN M.P. NOS.109 TO 114/MDS/2015 ARE 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