Blue Metals Company Pvt Ltd., CHENNAI V. JCIT (OSD), CHENNAI

MA 195/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5537 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. NOS.195 & 196/MDS/2017 (IN I.T.A. NOS.1543 & 1544/MDS/2016) ( )( / ASSESSMENT YEARS : 2008-09 & 2011-12 M/S BLUE METALS COMPANY PVT. LTD., 32/2, BMC HOUSE, HALLS ROAD, EGMORE, CHENNAI - 600 008. PAN : AACCB 7122 P V. THE JOINT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI - 600 034. (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : SHRI RAGHAV MENON, ADVOCATE +-,. 0 1 / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 2 0 3% / DATE OF HEARING : 27.10.2017 4') 0 3% / DATE OF PRONOUNCEMENT : 27.10.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITIONS PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 07.04.2017. 2. SHRI RAGHAV MENON, THE LD.COUNSEL FOR THE ASSESS EE, SUBMITTED THAT THE NOTICE OF HEARING RECEIVED FROM THIS TRIBUNAL WAS MISPLACED, THEREFORE, THE ASSESSEE COULD NOT INTIMA TE TO ITS 2 M.P. NOS.195 & 196/MDS/17 CHARTERED ACCOUNTANT WHO IS HANDLING THE MATTER. A CCORDING TO THE LD. COUNSEL, SINCE THE EMPLOYEE, WHO RECEIVED THE N OTICE, MISPLACED, THE ASSESSEE WAS PREVENTED FROM SUFFICIE NT CAUSE. THEREFORE, ACCORDING TO THE LD. COUNSEL, THE ASSESS EE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 02.03.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. HE PRAYED THAT AN OPPORTUNIT Y MAY, THEREFORE, BE GIVEN TO PRESENT THE CASE ON MERIT. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE NOTICE RECEIVED BY THE ASSESSEE WAS MISPLACED, THEREFORE, THE ASSESSEE COULD NOT INTIMATE THE DATE OF HEARING TO ITS CHARTERED ACCOU NTANT. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING O NE MORE OPPORTUNITY TO THE ASSESSEE WOULD NOT PREJUDICE TO THE INTERESTS OF REVENUE. IT WOULD PROMOTE THE CAUSE OF JUSTICE. A CCORDINGLY, IN EXERCISE OF POWER CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 25 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 07.04.2017 IS HEREBY RECALLED. NOW THE APPEALS OF THE ASSESSEE IN I.T.A. NOS.1543 & 1544/MDS/2016 STA ND RESTORED. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR FI NAL DISPOSAL ON 20.12.2017. SINCE THE DATE OF HEARING WAS ANNOUNCE D IN THE OPEN COURT BEFORE BOTH THE PARTIES, IT MAY NOT BE NECESS ARY FOR THE 3 M.P. NOS.195 & 196/MDS/17 REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE SERVED AS NOTICE OF HEA RING FOR 20.12.2017. 4. WITH THE ABOVE OBSERVATION, BOTH THE MISCELLANEO US PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH OCTOBER, 2017 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 27 TH OCTOBER, 2017. KRI. 0 +37' 8')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 93 () /CIT(A) 4. 2 93 /CIT 5. ': +3 /DR 6. ;( < /GF.