RAYMOLD LIGHTING PVT. LTD., CHENNAI V. ITO, CORPORATE WARD - 5 (4), CHENNAI

MA 118/CHNY/2022

AI Insights

The case involves Raymold Lighting Pvt. Ltd., the appellant, who filed a miscellaneous application seeking the recall of an ex-parte order issued by the Income Tax Appellate Tribunal. The ex-parte order was initially passed due to the non-appearance of the assessee at the hearing. The assessee's counsel explained that the absence was due to the illness of Mr. L. Natrajan, who was supposed to represent the assessee but was incapacitated by viral fever. The Tribunal found this explanation to be a reasonable cause for the non-appearance and decided to recall the ex-parte order, providing the assessee another opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135004 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी मंजुनाथ. जी, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. No.118/CHNY/2022 (arising in I.T.A. No. 412/CHNY/2020) िनधाᭅरण वषᭅ / Assessment Year : 2011-12) Raymold Lighting Pvt. Ltd., B-5, 5 th Floor, Sunciti Apartments, No.9, Santhome High Road, Mylapore, Chennai – 600 004. PAN : AAACR 3005M v. The Income Tax Officer, Corporate Ward 5(4), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Appellant by : Shri Quadir Hoseyn, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl. CIT सुनवाई कᳱ तारीख/ Date of hearing : 08.09.2023 घोषणा कᳱ तारीख /Date of Pronouncement : 08.09.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: 1. By way of Miscellaneous Application, the assessee seeks recalling of ex-parte order passed by Tribunal in ITA No.412/CHNY/2020 dated 13.09.2022. 2. The ld.counsel for the assessee submitted that the assessee could not appear on the date of hearing due to following the reason: 2 M.A Nos.118/CHNY/2022 “Apart from that Mr.L.Natrajan who was to appear on that date was laid up in viral fever and hence he could not appear. Though per se it was a good and sufficient cause for seeking an adjournment the petitioner did not mention this reason because adjournment was granted earlier on the basis of the same reasons that was adduced now.” The ld.counsel for the assessee pleaded for recalling the ex-parte order and to provide one more opportunity to the assessee to present its case. 3. After going through the rival arguments as well as the contents of the miscellaneous application, we find that there was a reasonable cause for non-appearance by the assessee during hearing of the aforesaid appeal. Therefore, we recall the ex-parte order passed by the Tribunal on 13.09.2022 and direct the registry to post the appeal for hearing. 4. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 8 th September, 2023 at Chennai. Sd/- Sd/- (मंजुनाथ. जी) (MANJUNATHA.G) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 8 th September, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ /Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF.