Madras Lamps Private Limited, CHENNAI V. ITO Corporate Ward 4(1), CHENNAI

MA 172/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8102 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 16-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S PARTHASARATHY
• Keywords: Opportunity of being heard; Reasonable cause; Liquidation

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.P. NO. 172/CHNY/2019 [IN I.T.A. NO. 2055/CHNY/2018] ASSESSMENT YEAR: 2012-13 M/S. MADRAS LAMPS PRIVATE LIMITED [IN LIQUIDATION] O/O THE OFFICIAL LIQUIDATOR, 29, CORPORATE BHAVAN, RAJAJI SALAI, CHENNAI 600 001. [PAN:AAHCM3410G] VS. THE INCOME TAX OFFICER, CORPORATE WARD 4(1), CHENNAI. (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI S. PARTHASARATHY, C.A. RESPONDENT BY : SHRI GURU BASHYAM, ADDL. CIT / DATE OF HEARING : 29.11.2019 /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.2055/CHNY/2018 DATED 19.06.2019. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE AR OF THE OFFICIAL LIQUIDATOR REPRESENTED ON THIS CASE ON DIFFERENT DATES I.E. 03.12.2018, 12.12.2018 AND 16.05.2019, WHEREIN THE CASE WAS DISCUSSED AND ARGUED FOR MORE THAN AN HOUR BUT SINCE THE LD. DR REQUIRED SOME MORE TIME TO GO THROUGH OUR PAPER BOOKS SUBMITTED PRIOR TO THE DATE OF M.P. NO. 172/CHNY/19 2 HEARING, THE CASE GOT ADJOURNED AT THE REQUEST OF THE LD. DR. IT WAS FURTHER SUBMISSION THAT NO NOTICE OF HEARING OF APPEAL ON 13.06.2019 WAS SERVED, THE AR OF THE OFFICIAL LIQUIDATOR COULD NOT ATTEND AND REPRESENT HIS CASE AND PRAYED FOR ONE MORE OPPORTUNITY OF BEING HEARD TO PRESENT THE CASE BEFORE THE TRIBUNAL. 2. ON THE OTHER HAND, THE LD. DR DID NOT OBJECT TO THE ABOVE SUBMISSIONS OF THE LD. COUNSEL. 3. WE HAVE PERUSED THE RECORD. THE TRIBUNAL HAS PASSED AN EX PARTE ORDER. IT WAS THE SUBMISSION OF THE LD. COUNSEL THAT NO NOTICE OF HEARING OF APPEAL ON 13.06.2019 WAS SERVED, THE AR OF THE OFFICIAL LIQUIDATOR COULD NOT ATTEND AND REPRESENT HIS CASE BEFORE THE TRIBUNAL. WE FIND FORCE IN THE ARGUMENT OF THE LD. COUNSEL. SINCE THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING ON THE DATE OF HEARING, CONSIDERING THE SUBMISSIONS OF THE PETITIONER AND IN ORDER TO MEET THE ENDS OF JUSTICE, WE RECALL THE EX PARTE ORDER PASSED BY THE TRIBUNAL ON 19.06.2019 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/ - (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 22.01.2020 VM/- M.P. NO. 172/CHNY/19 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.