Egberts India Pvt Ltd., CHENNAI V. DCIT Corporate Circle 2(1), CHENNAI

MA 169/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8104 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 09-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 169/CHNY/2019 [IN I.T.A. NO. 2830/CHNY/2017] ASSESSMENT YEAR: 2010-11 M/S. EGBERTS INDIA PVT. LTD., NEWRY SHREYA, F-34, (OLD NO. 97), 4 TH STREET, ANNA NAGAR EAST, CHENNAI 600 102. [PAN:AAACE1410F] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), WANAPARTHY BLOCK, 121, M.G. ROAD, CHENNAI 600 034. (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / DATE OF HEARING : 22.11.2019 /DATE OF PRONOUNCEMENT : 22.01.2020 / O R D E R PER 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.2830/CHNY/2017 DATED 21.05.2019. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TRIBUNAL DECIDED THE ABOVE APPEAL OF THE REVENUE WITHOUT THE PRESENCE OF ASSESSEES AUTHORIZED REPRESENTATIVE IS BAD IN LAW AND PRAYED FOR RECALLING THE ORDER M.P. NO. 169/CHNY/19 2 OF THE TRIBUNAL. IT WAS FURTHER SUBMISSION THAT NON-APPEARANCE IS NEITHER WILFUL NOR WANTON, BUT, DUE TO THE FACT THAT CONCERNED STAFF RECEIVED THE COMMUNICATION WAS ON LEAVE THEREBY FAILED TO SEND NOTICE TO THE ADVOCATE. HE WAS UNDER THE IMPRESSION THAT THE COUNSEL WOULD TAKE CARE SINCE ALL THE PREVIOUS ADJOURNMENTS WERE TAKEN BY THE COUNSEL. HOWEVER, THE COUNSEL WAS OBLIGED TO ATTEND THE HIGH COURT. IN VIEW OF THE ABOVE, THE LD. COUNSEL PRAYED FOR RECALLING THE ORDER PASSED BY THE TRIBUNAL AGAINST THE APPEAL FILED BY THE REVENUE. 2. PER CONTRA, LD. DR OBJECTED TO SUBMISSIONS OF THE LD. COUNSEL. 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RECORDS. IN THIS CASE, THE APPEAL OF THE REVENUE WAS FILED ON 23.11.2017 AND IN FACT, THE AR OF THE PETITIONER HAS APPEARED WHENEVER THE APPEAL WAS POSTED FOR HEARING ON ADJOURNMENT AT THE REQUEST OF THE AR. HOWEVER, WHEN THE APPEAL WAS POSTED FOR HEARING ON 30.04.2019, THE AR OF THE PETITIONER COULD NOT APPEAR TO PRESENT ITS CASE SINCE HE WAS OBLIGED TO ATTEND THE HIGH COURT IN OTHER CASE. SINCE THE AR OF THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING, THE PETITIONER CANNOT BE PENALIZED IN PRESENTING ITS CASE BEFORE THE BENCH AND IN ORDER TO MEET THE ENDS OF JUSTICE, WE RECALL THE EX PARTE ORDER PASSED BY THE M.P. NO. 169/CHNY/19 3 TRIBUNAL ON 21.05.2019 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON REGULAR COURSE. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 22 ND JANUARY, 2020 AT CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 22.01.2020 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.