M/s. Vinay Autoparts Pvt. Ltd., CHENNAI V. ITO, CHENNAI

MA 256/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5041 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 29-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: S PARTHASARATHY

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.256/MDS/2016 IN I.T.A.NO.1339/MDS/2016 ( / ASSESSMENT YEAR :2011-12) M/S. VINAY AUTOPARTS PVT.LTD. PLOT NO.2F(NP) SIDCO INDL.ESTATE, AMBATTUR, CHENNAI-600 098. VS THE INCOME TAX OFFICER, CORPORATE WARD-III(1), CHENNAI-34. PAN:AABCV9229N (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. S.PARTHASARATHY, C.A., /RESPONDENT BY : MR.SUPRIYO PAL, JCIT /DATE OF HEARING : 23 RD DECEMBER, 2016 /DATE OF PRONOUNCEMENT : 23 RD DECEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1339/MDS/2016 DATED 01.08.2016 FOR THE ASSESS MENT YEAR 2011-12 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT SINCE HE HAD BEEN INDISPOS ED OFF AT TRICHY AND HE WAS ADVISED REST FOR THREE DAYS FROM 29.07.2016, HE COULD NOT REPRESENT BEFORE THE TRIBU NAL ON THE EARLIER OCCASION I.E. 01.08.2016. THEREFORE, HE PRA YED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE T O PURSUE ITS APPEAL BY RECALLING THE EX-PARTE ORDER. 2 M.P.NO.256 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED AUTHORIZED REPRESENTATIVE COU LD NOT GENUINELY APPEAR BEFORE THE BENCH. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 01.08.2016 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING ON 22.02.2017. SINCE BOTH THE PARTIES W ERE PRESENT, NOTICE FOR HEARING THE APPEAL 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 23 RD DECEMBER, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, # /DATE : 23.12.2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. ( 1 /DR 6. /GF .