Karad Projects And Motors Ltd., CHENNAI V. ACIT Company Circle II(4), CHENNAI

MA 183/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5449 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 30-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G ARUN RAJJ
• Assessee Lawyers: N ARJUN RAJ
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . . , , % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.183/CHNY/2019 ( ITA NO.371/CHNY/2019 ASSESSMENT YEAR: 2007-08) M/S.KARAD PROJECTS AND MOTORS LTD., RAJ PARRIS, TRIMENI TOWERS, 2 ND FLOOR,NO.174,GN CHETTY ROAD, T.NAGAR,CHENNAI 600 017. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-II(4), CHENNAI. [ PAN: AADCA 9556 F ] ( ' /APPELLANT) ( ()' /RESPONDENT) ' * / APPELLANT BY : MR.N.ARJUN RAJ, ()' * /RESPONDENT BY : MR.K.G.ARUN RAJ,J. C.I.T, D.R * /DATE OF HEARING : 27.09.2019 * /DATE OF PRONOUNCEMENT : 27.09.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS P ETITION PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL ON THE GROUND T HAT THE DATE OF HEARING WAS NOTED MISTAKENLY AS 13.07.2019 INSTEAD OF 13.06 .2019. M.P NO.183/CHNY/2019 :- 2 -: 2. MR.N.ARJUN RAJ, LEARNED COUNSEL FOR THE ASSESSE E SUBMITTED THAT HE APPEAL WAS POSTED FOR HEARING ON 13.06.2019. HOWEVE R, BY MISTAKE, IT WAS NOTED AS 13.07.2019. THEREFORE, THE LD.AR COUL D NOT APPEAR BEFORE THIS TRIBUNAL ON 13.06.2019, WHEN THE APPEAL IS TAK EN UP FOR HEARING. THEREFORE, THE LEARNED COUNSEL FOR THE ASSESSEE SUB MITTED THAT THE ORDER OF THE TRIBUNAL DATED 19.06.2019 MAY BE RECALLED, S INCE THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFO RE THIS TRIBUNAL AND AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ACCORDING TO LD.DR, MR.K.G.ARUN RAJ, THERE WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFOR E THIS TRIBUNAL. SINCE THE APPEAL WAS DISPOSED OF ON MERITS, IT IS NOT NEC ESSARY TO RECALL THE ORDER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. A PERUSA L OF THE ORDER OF THE TRIBUNAL DATED 19.06.2019 SHOWS THAT THE APPEAL OF ASSESSEE WAS DISPOSED OF ON MERITS. NOW, THE ASSESSEE CLAIMS THA T THE DATE OF HEARING WAS NOTED WRONGLY AS 13.07.2019 INSTEAD OF 13.06.20 19. NOTING DATE OF HEARING WRONGLY IS ON ACCOUNT OF CLERICAL MISTAKE, WHICH MAY HAPPEN TO ANYONE. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THIS TRIBUNAL ON 13 .06.2019 DUE TO REASONABLE CAUSE, THEREFORE, IN EXERCISE OF THE POW ERS CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 13.06 .2019 IS HEREBY RECALLED. THE APPEAL OF THE ASSESSEE STANDS RESTOR ED ON THE FILE OF THIS M.P NO.183/CHNY/2019 :- 3 -: TRIBUNAL. ACCORDINGLY, THE REGISTRY IS DIRECTED TO POST THE APPEAL BEFORE REGULAR BENCH FOR FINAL DISPOSAL ON 26.11.2019. I T MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE NOTICE OF HEARING ONCE AG AIN. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING ON 26.11.2019. 5. WITH THE ABOVE OBSERVATION, MISCELLANEOUS PETIT ION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN SEPTEMBER 27 , 2019, IN CHENNAI. SD/- SD/- ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 1 /DATED: 27 TH SEPTEMBER, 2019. K S SUNDARAM * (23 43 /COPY TO: 1. ' /APPELLANT 4. 5 /CIT 2. ()' /RESPONDENT 5. 3 ( /DR 3. 5 ( ) /CIT(A) 6. : /GF