Panasonic Corporation, Haryana V. DCIT, CHENNAI

MA 14/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6560 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: R K KAPOOR

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY , JUDICIAL MEMBER M.P. NO. 14/ CHNY /2018 [IN I . T.A. NO. 1483 /MDS/2017 ] ASSESSMENT YEAR :201 3 - 1 4 M/S. PANASONIC CORPORATION, C/O PANASONIC INDIA PVT. LTD., 6 TH FLOOR, SPIC BUILDING, ANNEXE NO. 88, MOUNT ROAD, GUINDY, CHENNAI 600 03 2 . [PAN: A AA C M7746A ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2 ( 2 ) , CHENNAI 600 0 06 . ( APPELLANT ) ( R ESPONDENT ) / APPELLANT BY : SHRI R.K. KAPOOR, C.A. / RESPONDENT BY : SHRI B. SAGADEVAN, J CIT / DATE OF HEARING : 1 6 . 04 .201 8 / DATE OF P RONOUNCEMENT : 02 . 0 5 .201 8 / O R D E R PE R DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 1483/MDS/2017 DATED 27.11.2017 FOR THE ASSESSMENT YEAR 2013 - 14 FOR WANT OF PROSECUTI ON. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE PETITIONER HAS SUBMITTED THAT ON THE APPOINTED DATE, THE APPEAL WAS MP NO. 14 / CHNY/18 2 FIRST ON BOARD FOR HEARING. HOWEVER, DUE TO HEAVY RAINS AND TRAFFIC JAMS ON THAT DAY, THE LD. COUNSEL COULD REACH THE TRIBUNAL L ATE BY ABOUT 15 MINUTES AND BY THAT TIME THE APPEAL WAS CALLED UP FOR HEARING AND FOUND TO BE CONCLUDED. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT THE NON - APPEARANCE WHEN THE APPEAL WAS TAKEN UP FOR HEARING IS UNINTENTIONAL AND PRAYED THAT THE EXPARTE ORD ER OF THE TRIBUNAL DATED 27.11.2017 MAY KINDLY BE RECALLED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HA VE HEARD BOTH SIDES AND PERUSED THE PETITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING TH E PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 27.11.2017 AND POST THE APPEAL FOR HEARING ON 06.06.2018. SINCE THE DATE OF HEARING OF THE APPEAL WAS PRONOUNCED IN THE OPEN COURT AND THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING ON THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. MP NO. 14 / CHNY/18 3 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 02 ND MAY , 2018 A T CHENNAI. SD/ - SD/ - (A.MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, 02 . 05 .201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.