Mangal Tirth Estate Ltd., CHENNAI V. ACIT Corporate Circle 4(1), CHENNAI

MA 159/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3631 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M VISWANATHAN
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 159/CHNY/2019 [IN I.T.A. NO. 1965/CHNY/2018] / ASSESSMENT YEAR: 2014-15 M/S. MANGAL TIRTH ESTATE LTD., NO. 769, SPENCER PLAZA, ANNA SALAI, CHENNAI 600 002. [PAN:AAACM4614R] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-4(1), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI M. VISWANATHAN, C.A. / RESPONDENT BY : SHRI AR. V. SREENIVASAN, JCIT / DATE OF HEARING : 14.02.2020 /DATE OF PRONOUNCEMENT : 24.02.2020 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL ON THE APPEAL FILED BY THE REVENUE IN I.T.A. NO. 1965/CHNY/2018 DATED 27.03.2019 RELEVANT TO THE ASSESSMENT YEAR 2014-15. BY RELYING ON THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THE ADJOURNMENT PETITION FILED BY THE LD. COUNSEL WAS REJECTED ON THE GROUND THAT THE PETITIONER HAS NOT FILED VAKALATH/POWER OF ATTORNEY OF THE CA COMPANY AND THE TRIBUNAL PASSED THE EXPARTE ORDER. BY FILING POWER OF ATTORNEY, THE LD. COUNSEL HAS PRAYED THAT THE PETITIONER MAY BE AFFORDED M.P. NO.159/ CHNY/19 2 AN OPPORTUNITY OF BEING HEARD FOR PRESENTING ITS CASE BEFORE THE TRIBUNAL. ON THE OTHER HAND, THE LD. DR HAS NOT RAISED ANY OBJECTION ON THE SUBMISSIONS OF THE LD. COUNSEL. 2. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD. SINCE THE PETITIONER HAS NOT PUT ITS APPEARANCE ON THE DAY OF HEARING OF THE MAIN APPEAL OR FILED VAKALATH/POWER OF ATTORNEY OF THE CA COMPANY, THE TRIBUNAL PROCEEDED TO DECIDE THE APPEAL FILED BY THE REVENUE AFTER HEARING THE LD. DR. SINCE, NOW THE PETITIONER HAS FILED POWER OF ATTORNEY IN FAVOUR OF THE CA COMPANY AND PRAYED FOR AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE TRIBUNAL, WE RECALL THE EXPARTE ORDER PASSED VIDE ORDER DATED 27.03.2019 IN I.T.A. NO. 1965/CHNY/2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 04.06.2020. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED IN THE ORDER SHEET HAVING NOTED THE DATE OF HEARING, NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED ON BOTH SIDES. 3. IN THE RESULT, ALL THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 24 TH FEBRUARY, 2020 IN CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 24.02.2020 VM/- M.P. NO.159/ CHNY/19 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.