Southern Roadways Ltd., Madurai V. DCIT, Madurai

MA 110/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4719 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-09-2016
• Assessment Year: misc
• Appeal Filed On: 27-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: R SRINIVASAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . . . , . , % BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.110/MDS/2016 ( ./ IN I.T.A.NO.321/MDS/2016 ( / ASSESSMENT YEAR :1973-74) M/S. SOUTHERN ROADWAYS LTD., LAKSHMI BUILDINGS, KOCHADAI, MADURAI-625 016. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2 MADURAI. PAN:AACCS1478B (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR.R.SRINIVASAN C.A. /RESPONDENT BY : MR. SHIVA SRINIVAS, JCIT /DATE OF HEARING : 9 TH SEPTEMBER, 2016 /DATE OF PRONOUNCEMENT : 9 TH SEPTEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.321/MDS/2016 DATED 05.04.2016 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THE APPEAL PERTAINS TO 1973-74, THEY WANTED TO COLLECT SOME RECORDS/INFORMATION FROM THE ASSESSEE AND HE NCE SOUGHT ADJOURNMENT ON 05.04.2016. HOWEVER DUE TO PO STAL DELAY, THEY COULD NOT FILE THE ADJOURNMENT PETITION ON 05.04.2016. THEREFORE, HE PRAYED THAT ONE MORE OPPO RTUNITY 2 M.P.NO.110 /MDS/2016 MAY BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL B Y RECALLING THE EX-PARTE ORDER. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH. THEREFORE, IN THE IN THE INTERES T OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 05 .04.2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 01.11.2016. SINCE BOTH THE PARTIES WERE PRESENT, HE ARING 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 THE 9 TH SEPTEMBER, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 9 TH SEPTEMBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .