M/s. Emergys Software Pvt. Ltd., CHENNAI V. ACIT, Cheyyar

MA 258/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5175 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 03-10-2016
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: S DEEPA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NOS. 257 AND 258/MDS/2016 [IN I.T.A.NO S . 13 26 AND 1327 /MDS/2016 ] ASSESSMENT YEAR S :20 1 0 - 1 1 AND 2011 - 12 M/S. EMERGYS SOFTWARE (P) LTD., GREETA TOWERS, PHASE I, 2 ND FLOOR, 98 - 112, DEVELOPED PLOTS, INDUSTRIAL ESTATE, PERUNGUDI, CHENNAI 600 0 96 . [PAN: A A ACE9458P ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , COMPANY CIRCLE I I( 1 ), CHENNAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. S. DEEPA, C.A. / RESPONDENT BY : SHRI S UPRIYO PAL , J CIT / DATE OF HEARING : 23 . 12 .201 6 / DATE OF P RO NOUNCEMENT : 04 . 0 1 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THESE MISCELLANEOUS PETITION S , THE ASSESSEE SEEK TO GET RECALLED THE CONSOLIDATED ORDER PASSED BY THE TRIBUNAL IN I .T.A. NO S . 1326 & 1327 /MDS/201 6 DATED 22 . 07.2016 RELEVANT TO THE ASSESSMENT YEARS 2010 - 11 AND 2011 - 12. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE RECEIPT OF NOTICE OF HEARING FOR POSTING OF THE CASE BEFORE THE BENCH WAS NOT RECEIVED BY THE PETITIONER AS THE PETITIONER HAS INADVERTENTLY NOT COMMUNICATED THE CHANGE IN ADDRESS AND THEREFORE, THE M.P. NO S . 257 & 258 /M/ 16 2 ASSESSEE COULD NOT ABLE TO REPRESENT ITS CASE AT THE TIME OF HEARING. SINCE NON - APPEARANCE IS NEITHER WILFUL NOR WANTON, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND THE APPEALS MAY BE POSTED FOR HEARING. 2 . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION S FILED BY THE ASSESSEE. BY CONSIDERING THE ARGUMENTS 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 S OF THE ASSESSEE, WE RE CALL OUR EX - PARTE ORDER DATED 22.07 .201 6 AND FIX THE APPEAL FOR HEARING ON 21.02 .201 7 . SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOT H PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION S OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON THE 04 TH JANUARY , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 04 . 0 1 .201 7 VM/ - M.P. NO S . 257 & 258 /M/ 16 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.