M/s. Eskay Cartons Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

MA 221/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7372 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-12-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 18-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: K RAVI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER] M.P.NO. 221/MDS/2011 [ARISING OUT OF I .T.A NO. 78/MDS/2011] ASSESSMENT YEAR : 2005-06 M/S ESKAY CARTONS PVT. LTD NO.6&8 (OLD NOS.25 & 26) CENOTOPH FIRST STREET CHENNAI 18 VS THE DY. CIT COMPANY CIRCLE II(1) CHENNAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI K.RAVI, ADVOCATE RESPONDENT BY : SHRI K.E.B RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 02-12-2011 DATE OF PRONOUNCEMENT : 02-12-2011 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS B EEN FILED BY THE ASSESSEE TO RECALL THE EX-PARTE ORDER DATED 25.8.2011 PASSED IN I.T.A.NO. 78/MDS/2011, FOR ASSESSMENT YEAR 2005-06, UNDER THE PRECINCT OF SECTION 254(2) OF THE INCOME-TAX ACT, 1961. 2. IN ITS PETITION, THE ASSESSEE STATED THAT I T APPOINTED ONE SHRI P.VALSALAN, IRS (RETD.) TO REPRESENT ITS CASE BEFORE THE TRIBUNAL, BUT ON 9.4.2011, HE EXPIRED. HENCE, THE ASSESSEE C OULD NOT MAKE AN M.P 221/11 :- 2 -: EFFECTIVE REPRESENTATION BEFORE THE TRIBUNAL. THE ASSESSEE ALSO FACED PROBLEMS IN COLLECTING THE FILES FROM THE FAMILY ME MBERS OF LATE SHRI P.VALSALAN. NOW, THE ASSESSEE HAD MADE ALTERNATE ARRANGEMENTS TO REPRESENT ITS CASE, THEREFORE, THE NON-APPEARANCE B EFORE THE TRIBUNAL ON THE DATE OF HEARING I.E ON 25.8.2011, WAS NEITHE R WILLFUL NOR WANTON AND PRAYED FOR RECALL OF THE ORDER IN QUESTION. AN AFFIDAVIT OF THE MANAGING DIRECTOR OF THE ASSESSEE STATING THE ABOVE FACTS IS ALSO PLACED ON RECORD. 3. AFTER CONSIDERING THE SUBMISSIONS, WE ARE OF THE CONSIDERED OPINION THAT THERE WAS REASONABLE CAUSE WHICH PREVE NTED THE ASSESSEE FROM APPEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER IN QUESTION AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 19.01.2012. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT AND DULY NOTED BY THE PARTIES, THERE IS NO NEED TO ISSUE NOT ICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 2-12-2011. SD/- SD/- (N.S.SAINI) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 02 ND DECEMBER, 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR