Yoganishta Technologies Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

MA 177/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3727 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: K HEMALATHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.177/MDS/2015 (IN I.T.A. NO.863/MDS/2015) ' (' / ASSESSMENT YEAR : 2008-09 M/S YOGANISHTA TECHNOLOGI-S PVT. LTD., C/O A.N. JAMBUNATHAN & CO., NEW NO.29, OLD NO.13, DEIVASIGAMANI ROAD, LAKSHIPURAM, ROYAPETTAH, CHENNAI - 600 014. PAN : AAACY 2072 R V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(3), CHENNAI - 600 034. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : MS. K. HEMALATHA, CA *,+- / 0 / RESPONDENT BY : SH. A.B. KOLI, JCIT 1 / 2% / DATE OF HEARING : 18.12.2015 3'( / 2% / DATE OF PRONOUNCEMENT : 18.12.2015 2 M.P. NO.177/MDS/15 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 09.07.2015. 2. MS. K. HEMALATHA, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD IN THE ADDRESS GIVEN IN COL.NO.10 OF FORM NO.3 6. AFTER FILING OF THE APPEAL, THE ASSESSEE SHIFTED ITS RESIDENCE T O ROYAPETTAH, CHENNAI-14. HOWEVER, BY OVERSIGHT, THE CHANGE OF A DDRESS WAS NOT INTIMATED TO THE TRIBUNAL. MOREOVER, THE PERSON WH O RECEIVED THE NOTICE AT THE EARLIER ADDRESS, FAILED TO INTIMATE T HE ASSESSEE. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THI S TRIBUNAL ON 09.07.2015. THE LD. REPRESENTATIVE FURTHER SUBMITT ED THAT THE ORDER DATED 09.07.2015 MAY BE RECALLED AND AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE ITS CASE ON MERIT. 3. ON THE CONTRARY, SH. A.B. KOLI, THE LD. DEPARTME NTAL REPRESENTATIVE, SUBMITTED THAT THE NOTICE OF HEARIN G WAS SERVED ON THE ASSESSEE BY RPAD, THEREFORE, THERE IS NO REASON ABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL ON 09.07.2015. 3 M.P. NO.177/MDS/15 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, THE NOTICE OF HEARING WAS SERVED BY RPAD. THE ASSESSEE NOW CLAIMS THAT THE OFFICE OF THE ASSESSEE WAS SHIFTED TO ROYA PETTAH, CHENNAI- 14, SUBSEQUENT TO FILING OF THE APPEAL BEFORE THE T RIBUNAL. THE PERSON WHO RECEIVED THE NOTICE AT THE EARLIER ADDRE SS FAILED TO INFORM THE ASSESSEE. THIS FACT IS NOT DISPUTED BY THE REVENUE. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FOR NO T APPEARING BEFORE THIS TRIBUNAL FOR HEARING ON 09.07.2015. TH EREFORE, IN EXERCISE OF THE POWER OF THIS TRIBUNAL UNDER PROVIS O TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, THE ORDER OF TH IS TRIBUNAL DATED 09.07.2015 IS HEREBY RECALLED. THE ASSESSEES APPE AL IN I.T.A. NO.863/MDS/2015 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL D ISPOSAL ON 24.02.2016. SINCE THE DATE OF HEARING WAS PRONOUNC ED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING ON 24.02.2016. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE IS ALLOWED. 4 M.P. NO.177/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2015, AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 18 TH DECEMBER, 2015. KRI. / *267 87(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. 7: *2 /DR 6. ;' < /GF.