M/s. VA Tech Wabag Ltd., CHENNAI V. ACIT, CHENNAI

MA 253/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4908 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 03-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL JCIT
• Assessee Lawyers: B SIVARAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER MISCELLANEOUS PETITION NO.253/MDS/2016 IN I.T.A.NO.1377/MDS/2016 ( / ASSESSMENT YEAR :2006-07) M/S. V.A.TECH WABAG LTD., 17, WABAG HOUSE, 200 FEET THORAIPAKKAM-PALLAVARAM MAIN ROAD SUNNAMBU KOLATHUR, CHENNAI-600 017. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-III(4), CHENNAI. PAN:AABCV0225G (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. B.SIVARAMAN, ADVOCATE /RESPONDENT BY : MR. SUPRIYO PAL,JCIT /DATE OF HEARING : 25 TH NOVEMBER, 2016 /DATE OF PRONOUNCEMENT : 25 TH NOVEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1377/MDS/2016 DATED 03.08.2016 FOR THE ASSESS MENT YEAR 2006-07 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THERE WAS DELAY ON THE PART OF THE ASSESSEE C OMPANY IN APPOINTING ITS COUNSEL, THEY COULD NOT REPRESEN T BEFORE THE TRIBUNAL ON THE EARLIER OCCASION I.E. 03.08.2016. T HEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE ITS APPEAL BY RECALLING THE EX-P ARTE ORDER. 2 M.P.NO.253 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NO T APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE, I N THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT ONE MO RE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE THE CASE BEFORE THE TRIBUNAL. ACCORDINGLY, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 03.08.2016 A ND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 20. 02.2017. SINCE BOTH THE PARTIES WERE PRESENT, HEARING NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 25 TH NOVEMBER, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, # /DATE 25 TH NOVEMBER, 2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. ( 1 /DR 6. /GF .