Futura Techpark Private Limited, CHENNAI V. DCIT, CHENNAI

MA 204/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6406 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-04-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 20-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHARATHI KRISHNAPRASAD

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M .P.NO . 2 04 / CHNY /2017 [IN I.T. A. NO. 3366 / CHNY /20 1 6 ] ASSESSMENT YEAR : 201 2 - 1 3 M/S. FUTURA TECHPARK PRIVATE LIMITED, 3, MANGESH STREET, T. NAGAR, CHENNAI 600 004. [PAN: A ABCF7360G ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CO RPORATE CIRCLE 2(1), CHENNAI 600 034 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. BHARATHI KRISHNAPRASAD, C.A. / RESPONDENT BY : SHRI AR.V.SREENIVASAN , J CIT / DATE OF HEARING : 06 .0 4 .2018 / DATE OF P RONOUNCEMENT : 06 . 0 4 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION , THE ASSESSEE SEEKS TO REC ALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 3366 /MDS/20 1 6 DATED 16 .0 3 .2017 RELEVANT TO THE ASSESSMENT YEAR 201 2 - 1 3 . BY REFERRING TO THE AFFIDAVIT FILED BY THE ASSESSEE SUPPORT OF THE PETITION, THE LD. COUNSEL SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE HAD A SEVERE KNEE INJURY WHILE HE WAS IN MEERUT (UTTAR PRADESH) AND WAS ADVI SED BY THE DOCTORS M .P. NO . 2 04 / CHNY/201 7 2 FOR COMPLETE BED REST OF THREE WEEKS. BECAUSE OF THE ABOVE REASON, THE LD. COUNSEL HAS SUBMITTED THAT WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 16.03.2017, THE ASSESSEE S AUTHORIZED REPRESENTATIVE COULD NOT PUT HIS APPEARANCE AND NON - A PPEARANCE IS NEITHER WILFUL NOR WANTON. A CCORDINGLY, THE LD. COUNSEL PRAYED THAT THE EX - PARTE ORDER OF THE TRIBUNAL MAY PLEASE BE RECALLED AND THE PETITIONER MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL. 2. THE LD. DR DID NOT SERI OUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. BY CONSIDERING THE SUBMISSIONS OF TH E LD. COUNSEL, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 16.03.2017 AND POST THE APPEAL FOR HEARING ON 25.0 4 .2018. SINCE THE DATE OF HEARING OF THE APPEAL WAS PRONOUNCED IN THE OPEN COURT AND THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING ON THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. M .P. NO . 2 04 / CHNY/201 7 3 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 6 TH APRIL , 201 8 AT CHENNAI. SD/ - SD/ - ( ABRAHAM P. GEORGE ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06 .0 4 . 201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.