Computer Sciences Corporation India P. Ltd., CHENNAI V. ACIT, CHENNAI

MA 212/CHNY/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1340 (ITAT-CHENNAI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 23-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADH AVAN JCIT LD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI (BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ) .. MP NO.212/MDS./2013 ( I.T.A. NO.1654/MDS/11 ASSESSMENT YEAR :2007-08 M/S.COMPUTER SCIENCES CORPORATION INDIA PVT LTD., ( EARLIER COVANSYS (INDIA) PVT LTD .) UNIT 13, BLOCK 2, SDF BUILDINGS, MADRAS EXPORT PROCESSING ZONE, TAMBARAM, CHENNAI 600 045. PAN : AAACC 1351 M (APPELLANT) V. THE ASSISTANT COMMISSIONER OF INCOME TAX , COMPANY CIRCLE 1(3), AAYAKAR BHAVAN, CHENNAI 600 034. (RESPONDENT) APPELLANT BY : SHRI RAJES H JAIN,ADVOCATE RESPONDENT BY : SHRI N.MADH AVAN, JCIT LD.D.R. DATE OF HEARING : 17.01.14 DATE OF PRONOUNCEMENT : 17.01.14 O R D E R PER A.MOHAN ALANKAMONY: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALL OF AN ORDER OF THE TRIBUNAL IN ITA NO.1654/M DS./2011 DATED 12 TH NOVEMBER, 2013 PASSED EX PARTE FOR NON-APPEARANCE. MP NO.212/MDS/13 2 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFOR E US THAT ON THE EARLIER OCCASION ADJOURNMENT WAS SOUGHT BY THE ASSESSEE SINCE ONE OF THE HOBLE MEMBERS OF THE TRIBUNAL WAS CONDU CTING TWO BENCHES, AND THEREFORE, IT WAS OPINED THAT SUFFICI ENT TIME FOR ARGUMENT WOULD NOT BE AVAILABLE FOR ARGUING THE CAS E OF THE ASSESSEE AND FURTHER CONSIDERING THE FACT THAT THE ARGUING C OUNSEL HAD TO TRAVEL FROM DELHI AND HE WOULD HAVE TO GIVE UP ARGUING SOM E URGENT MATTERS FIXED BEFORE THE HONBLE SUPREME COURT, HIG H COURT AND STAY GRANTED MATTERS BEFORE THE DELHI BENCHES OF THE TRI BUNAL. IT WAS FURTHER SUBMITTED THAT AT THE TIME OF HEARING THE L D. A.R. COULD NOT EFFECTIVELY EXPLAIN THE SITUATION BEFORE THE BENCH, WHICH LED TO THE DISMISSAL OF THE APPEAL IN LIMINE . IT WAS THEREFORE PRAYED THAT THE APPEAL MAY BE RECALLED SINCE THE ASSESSEE IS SERIOU SLY INTERESTED IN PURSUING THE APPEAL. LD. D.R OBJECTED TO THE SUBMI SSIONS OF THE LD. A.R. 3. AFTER HEARING BOTH SIDES, THOUGH WE FIND THAT T HERE WAS NO REASONABLE CAUSE FOR NOT BEING PRESENT AT THE TIME OF HEARING ON THE EARLIER OCCASION, YET IN THE IN THE INTEREST OF JUS TICE WE HEREBY RECALL MP NO.212/MDS/13 3 THE APPEAL AND POST THE CASE FOR FRESH HEARING ON 02/04/2014. SINCE BOTH THE PARTIES ARE INTIMATED IN THE OPEN COURT, N OTICE NEED NOT BE SERVED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 17 TH JANUARY, 2014. SD/- SD/- (S.S.GODARA ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 17 TH JANUARY, 2014. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE