M/s. Super Auto Forge Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

MA 287/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5054 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 27-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SHREEKANTH
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NOS. 286 & 287/MDS/2016 [ IN I.T.A. NOS. 1536/MDS/2016 & 1535/MDS/2016 ] ASSESSMENT YEARS: 2010-11 & 2009-10 M/S. SUPER AUTO FORGE PVT. LTD, TS82/2. METTU STREET, GANAPATHY NAGAR, EKKATTUTHANGAL, CHENNAI 600 097. PAN: AABCS0459B V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE WARD 6 (2), CHENNAI 600 034. ( APPLICANT) ( / RESPONDENT) APPLICANT BY : SHRI N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI A.V. SHREEKANTH, JCIT / DATE OF HEARING : 23.12.2016 / DATE OF PRONOUNCEMENT : 23.12.2016 / // / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TIONS PRAYING FOR RECALL OF THE ORDERS OF THIS TRIBUNAL D ATED 11.08.2016. 2. SHRI N. DEVANATHAN, THE LD. COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE ASSESSEE INFACT ENGAGED THE COUN SEL. HOWEVER, THE COUNSEL COULD NOT APPEAR BEFORE THIS TRIBUNAL W HEN THE APPEAL WAS TAKEN UP FOR HEARING. ACCORDING TO THE LD. COU NSEL THERE WAS 2 M.A. NO. 286 & 287/MDS/2016 NO FAULT ON THE PART OF THE ASSESSEE. THE LD. COU NSEL FURTHER SUBMITTED THAT THERE WAS NO NEGLIGENCE OR INACTION ON THE PART OF THE ASSESSEE. HENCE, THE ASSESSEE CANNOT BE BLAMED FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 11.08.2016. THE LD. COUNSEL FURTHER SU BMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE FOR ARGUIN G THE CASE BEFORE THIS TRIBUNAL. 3. ON THE CONTRARY, SHRI A.V. SHREEKANTH, THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THERE IS NO REASONABL E CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL, WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT APPE ARS THE ASSESSEE ENGAGED A COUNSEL WHO COULD NOT APPEAR BEFORE THIS TRIBUNAL, WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFO RE, THIS TRIBUNAL HAS CONSIDERABLE OPINION THAT THE ASSESSEE WAS PREV ENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNA L. THEREFORE IN EXERCISE OF THE POWERS CONFERRED ON THIS TRIBUNAL U NDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULE S, 1963, THE ORDERS OF THIS TRIBUNAL DATED 11.08.2016 IS HEREBY RECALLED. 5. NOW THE APPEAL OF THE ASSESSEE IN ITA NOS.1535/M DS/2016 & 1536/MDS/2016 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 14.02.20 17 FOR FINAL DISPOSAL. SINCE, THE DATE OF NEXT HEARING IS ANNO UNCED IN THE OPEN COURT, IN THE PRESENCE OF BOTH PARTIES, IT MAY NOT BE NECESSARY FOR 3 M.A. NO. 286 & 287/MDS/2016 THE REGISTRY TO ISSUE NOTICE OF HEARING. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING. 6. WITH THE ABOVE OBSERVATIONS BOTH THE MISCELLANEO US PETITIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER, 2016 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, / DATED, THE 23 RD DECEMBER, 2016. JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT, 5. ! /DR 6. '#$ /GF.