Lalitha Jewellery Mart Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

MA 235/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5365 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 03-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 10-08-2016
• Court: TRIBUNAL
• Department Lawyers: K N DHANDA
• Assessee Lawyers: N MURALI KUMARAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 235/MDS/2016 [IN I.T.A.NO. 2290/MDS/2015 ] ASSESSMENT YEAR :20 0 7 - 0 8 LALITHA JEWELLERY MART P. LTD., 123, USMAN ROAD, T. NAGAR, CHENNAI 600 01 7 . [PAN: A A ACL1523A ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , COMPANY CI RCLE I I( 4 ), ROOM NO. 514, 5 TH FLOOR, WANAPARTHY BLOCK, 121, M.G. ROAD, NUNGAMBAKKAM, CHENNAI 600 014 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI N. MURALI KUMARAN, ADVOCATE / RESPONDENT BY : SHRI K.N. DHANDAPANI , J CIT / DATE OF HEARING : 0 3 . 0 2 .201 7 / DATE OF P RONOUNCEMENT : 15 . 0 3 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE SEEKS TO GET RECALLED THE EX - PARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.2290/MDS/ 2015 DATED 05.08.2016 RELEVANT TO THE ASSESSMENT YEAR 2007 - 08. BY REFERRING TO THE PETITION AS WELL AS CAUSE LIST OF HON BLE MADRAS HIGH COURT FILED IN SUPPORT OF HIS CLAIM, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE COUNSEL ON RECORD WA S TIED UP M.P. NO . 235 /M/ 16 2 WITH VARIOUS CASES ON BOARD BEFORE THE HON BLE MADRAS HIGH COURT, AND THEREFORE, WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH AND THUS, NON - APPEARANCE BEFORE THE BENCH IS NEITHER WILFU L NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL. ACCORDINGLY, HE PRAYED THAT THE EX - PARTE ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED AND THE APPEAL MAY BE POSTED FOR HEARING. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMIS SIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE 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 05 .0 8 .2016 AND FIX THE APPEAL FOR HEARING ON 11 .0 4 .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. M.P. NO . 235 /M/ 16 3 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 15 TH MARCH , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 15 . 0 3 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.