M/s. Leo Transport, CHENNAI V. ACIT, CHENNAI

MA 205/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5855 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 06-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: NITHYA SANKARAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 205/MDS/2017 [IN I.T.A.NO. 315 2 /MDS/2016 ] ASSESSMENT YEAR :20 07 - 08 M / S. LEO TRANSPORT, NO. 16, ANDIAPPA GRAMANI STREET, ROYAPURAM, CHENNAI 600 0 01 . [PAN: A A AFL0201C ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , NON CORPORATE CIRCLE 5 , CHENNAI . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SMT. NITHYA SANKARAN, C.A. / RESPONDENT BY : SHRI N. MADHAVAN , ADDL. CIT / DATE OF HEARING : 27 . 1 0 .201 7 / DATE OF P RONOUNCEMENT : 06 . 1 1 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 3152 /MDS/2016 DATED 08 .0 5 . 2017 FOR THE ASSESSMENT YEAR 20 07 - 0 8 . BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT C.A. OF THE ASSESSEE, SHRI E. BALU, WHO WAS AUTHORISED TO REPRESENT ASSESSEE S CASE BEFORE THE TRIBUNAL EXPIRED ON 05.05.2017 AND THEREF ORE, THE HEARING WAS NOT ATTENDED AND PRAYED THAT THE EX - PARTE ORDER OF THE TRIBUNAL MAY BE M.P . NO . 205/M/17 2 RECALLED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE L D. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT REPRESENT ING ITS CASE ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 08 .0 5 .2017 AND POST THE APPEAL FOR HEARING ON 27 . 12 .2017. SINCE THE LD. C OUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 06 TH NOVEMBER , 201 7 AT CHE NNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06 . 11 .201 7 VM/ - M.P . NO . 205/M/17 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.