A.Sankar, Coimbatore V. ITO, Coimbatore

MA 176/CHNY/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2672 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 26-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . , . . , ! ' [BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMB ER AND SHRI S. S. GODARA, JUDICIAL MEMBER] M.P.NO.176/MDS/2014 IN ./ I.T.A.NO.482/MDS/2012 / ASSESSMENT YEAR : 2008-09 SHRI A. SANKAR M/S ALAGAR ROADWAYS DOOR NO.619 EDAYAR STREET COIMBATORE 641 001 VS. THE INCOME TAX OFFICER WARD II(5) COIMBATORE [PAN AGVPS 9720 Q ] ( PETITIONER ) ( *+,- /RESPONDENT) PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT / DATE OF HEARING : 30-01-2015 / DATE OF PRONOUNCEMENT : 30-01-2015 . / O R D E R PER S.S.GODARA, JUDICIAL MEMBER THE ASSESSEE HAS FILED THE INSTANT PETITION SEE KING RECALL OF THE TRIBUNAL'S ORDER DATED 11.6.2013 DISMISSING TH IS APPEAL FOR NON- PROSECUTION AS PER CASE LAW CIT VS MULTIPLAN INDIA (P) LTD (1991) 38 ITD 320(DEL). M.P.NO.176/14 :- 2 -: 2. WE HAVE HEARD BOTH PARTIES AND PERUSED THE CASE FIL E. IT IS EVIDENT THAT THIS APPEAL HAD BEEN DISMISSED FOR NON -PROSECUTION ON 5.12.2012 AS WELL. THE ASSESSEE THEREAFTER FILED M.P.NO.33/MDS/2013 ON 19.3.2013. A CO-ORDINATE BENCH RECALLED THE AFO RESAID ORDER ON 2.5.2013. THE ASSESSEE WAS NOT PRESENT AT THAT TIM E. THE APPEAL WAS FIXED FOR HEARING ON 11.6.2013. THE REGISTRY ISSUE D NOTICE OF HEARING FOR THE SAID DATE. THE SAME WAS RECEIVED BACK WITH POSTAL REMARKS NO SUCH NAME ABOVE DOOR NUMBER . SINCE NOBODY HAD COME PRESENT ON 11.6.2013, WE APPLIED CASE LAW OF MULTIP LAN INDIA (P) LTD (SUPRA) AND AGAIN DISMISSED THE APPEAL FOR NON-PROS ECUTION. IN THIS BACKDROP, THE ASSESSEE HAS FILED THE INSTANT PETIT ION. 3. THE REVENUE INVITES OUR ATTENTION TO THE TRIBUNALS EARLIER ORDER DATED 5.12.2012 AND SUBMITS THAT THE ASSESSEE HAS BEEN COMPLACENT IN PURSUING HIS CASE. WE FIND THAT TH E ASSESSEE WAS NEITHER PRESENT AT THE TIME OF THE EARLIER RECALLIN G (SUPRA) NOR IT HAD RECEIVED THE NOTICE OF HEARING FOR 11.6.2013. THES E CIRCUMSTANCES LEAD TO A CONCLUSION THAT HE CANNOT BE TERMED AS NO T INTERESTED IN PROSECUTING THIS APPEAL. THEREFORE, WE FIND FORCE IN THE ASSESSEES GROUNDS RAISED IN THIS PETITION. OUR ORDER DATED 1 1.6.2013 IS RECALLED. THE ASSESSEES CASE IS RESTORED TO ITS ORIGINAL NU MBER. THE APPEAL M.P.NO.176/14 :- 3 -: SHALL NOW COME UP FOR HEARING ON 16.3.2015. THE AU THORIZED REPRESENTATIVE HAS NOTED DOWN THIS DATE IN THE COUR SE OF HEARING. THE REGISTRY SHALL NOT ISSUE A FRESH NOTICE TO THE P ARTIES. 4. THE ASSESSEES MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 30 TH OF JANUARY, 2015, AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (S. S. GODARA) JUDICIAL MEMBER DATED: 30 TH JANUARY, 2015 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR