Kumar Textiles, Namakkal V. DCIT, Salem

MA 115/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3426 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 23-07-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH JCITD R
• Assessee Lawyers: B PARTHASARATHY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.115/MDS./2015 ( ./ I.T.A.NO.452 /MDS./2015 / ASSESSMENT YEAR :2006-07) M/S.KUMAR TEXTILES, 150,KALAIMAGAL STREET, KOMARAPLAYAM, NAMAKKAL DT. 638 183. VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-II, SALEM PAN AABFK 7758 A ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.B.PARTHASARATHYADVOCATE / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT,D.R / DATE OF HEARING : 18 09.2015 ! /DATE OF PRONOUNCEMENT : 18.09.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASS ESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.4 52/MDS./2015 DATED 20 TH MAY, 2015 PASSED EX PARTE FOR NON-APPEARANCE. M.P NO. 115/MDS/2015 2 2. THE ASSESSEE AFFIRMED IN ITS WRITTEN SUBMISSION DATED NIL THAT ON THE DATE OF LAST HEARING ON 20.05.2015, THE AUT HORIZED REPRESENTATIVE COULD NOT REPRESENT THE CASE DUE TO ATTEND SOME CASES BEFORE HONBLE MADRAS HIGH COURT AND ALSO THE ASSESSEE SUBMITTED MEDICAL CERTIFICATE DATED 13.07.2015 SHOW ING THE FIRM PARTNERS PHYSICAL INABILITY. IT WAS THEREFORE PLE ADED BY THE LD. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASS ESSEE TO REPRESENT HIS CASES BEFORE THE TRIBUNAL. THE LD. D. R OPPOSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE WRITTEN SUBMISSION AND MEDICAL CERTIFICATE FILED BY THE ASS ESSEE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVID ED TO THE ASSESSEE IN ORDER TO ARGUE HIS CASE BEFORE THE TRIB UNAL. THEREFORE, IN THE IN THE INTEREST OF JUSTICE, WE HEREBY RECALL TH E ORDER OF THE TRIBUNAL DATED 20/05/2015. THE REGISTRY IS HEREBY DIRECTED T O POST BOTH THE CASES ON 08/12/2015. SINCE THE LD. A.R. AND LD. D. R ARE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE SERVED. M.P NO. 115/MDS/2015 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ( N.R.S.GANESAN ) (A.MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 18 TH SEPTEMBER, 2015. K S SUNDARAM. '#$$ %&$'& /COPY TO: $ 1. /APPELLANT 2. /RESPONDENT 3. $ ($)* /CIT(A) 4. $ ( /CIT 5. &+,$ - /DR 6. ,.$/ /GF