Gem Enterprises, CHENNAI V. ACIT, CHENNAI

MA 133/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5661 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 12-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S NATARAJA
• Assessee Lawyers: S SRIDHAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC B BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER !'!' # / M.P. NO.133/MDS/2017 (IN I.T.A. NO.570/MDS/2016) $ '%$ / ASSESSMENT YEAR : 2009-10 M/S GEM ENTERPRISES, NO.9/2, ANNAI NAGAMMAI STREET, PADMA EDIFICE, R.A. PURAM, CHENNAI - 600 028. PAN : AAAFG 5020 B V. THE ASSISTANT COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE VI, CHENNAI - 600 034. ('($ /PETITIONER) (')(*/ RESPONDENT) '($ , - /PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE ')(* , - / RESPONDENT BY : SHRI S. NATARAJA, JCIT . ' , /0 / DATE OF HEARING : 07.07.2017 12% , /0 / DATE OF PRONOUNCEMENT : 07.07.2017 / O R D E R THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL IN I.T.A. NO.570/MDS/2016 DATED 15 TH JULY, 2016. 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARI NG ON 17.06.2016 BUT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE A SSESSEE. 2 M.P. NO.133/MDS/17 THEREFORE, ACCORDING TO THE LD. COUNSEL, THE ASSESS EE COULD NOT APPEAR WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 17.06.2016. THE LD.COUNSEL SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE FOR ARGUING THE CASE. 3. ON THE CONTRARY, SHRI S. NATARAJA, THE LD. DEPAR TMENTAL REPRESENTATIVE SUBMITTED THAT THERE WAS NO REASONAB LE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL ON THE DATE OF HEARING. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHE R SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. FROM THE RECORDS IT APPEARS THAT THE NOTICE WAS ISSUED TO THE ASSESS EE. HOWEVER, THE POSTAL ACKNOWLEDGEMENT IS NOT AVAILABLE ON RECORD T O INDICATE THAT THE NOTICE WAS RECEIVED BY THE ASSESSEE. THEREFORE , THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 17.06.2016 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, IN EXERCISE OF POWER CONFE RRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 25 OF APPELLATE TRIB UNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 15.07.2016 IS HERE BY RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.570/MDS/201 6 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST 3 M.P. NO.133/MDS/17 THE APPEAL FOR FINAL DISPOSAL ON 07.09.2017 BEFORE REGULAR BENCH. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESE NCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY T O ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JULY, 2017 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 4# /DATED, THE 7 TH JULY, 2017. KRI. , '/5! 6!%/ /COPY TO: 1. '($ /PETITIONER 2. ')(* /RESPONDENT 3. . 7/ () /CIT(A) 4. . 7/ /CIT 5. !'8 '/ /DR 6. 9$ : /GF.