AI Insights
The case involves M/s. iSoft Health Management (India) Private Limited, the petitioner, who sought to recall an earlier ex-parte order of the Tribunal concerning the assessment year 2010-11. The Tribunal had initially dismissed the appeal due to unrectified defects. However, upon rectification of these defects by the assessee, the Tribunal found it appropriate to recall the earlier order and re-adjudicate the case, providing an opportunity for the assessee to be heard.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 135336 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
02-02-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
D
Next Hearing Date
02-02-2023
Assessment Year
2010-2011
Appeal Filed On
02-12-2019
Judgement Text
आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 298/Chny/2019 आयकर अपील सं./ [In I.T.A. No.976/Chny/2015] िनधाŊरण वषŊ/Assessment Year: 2010-11 M/s. iSoft Health Management (India) Private Limited, 4 th Floor, Capital Towers, 108, Kodambakkam High Road, Nungambakkam, Chennai 600 034. [PAN:AAACD2465N] Vs. The Deputy Commissioner of Income Tax, Corporate Circle 2(2), Chennai 600 034. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Shri Saroj Kumar Parida, Advocate ŮȑथŎ की ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई की तारीख/ Date of hearing : 03.02.2023 घोषणा की तारीख /Date of Pronouncement : 03.02.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 976/Chny/2015 dated 17.10.2019 relevant to the assessment year 2010-11. 2. By referring to the petition, the ld. Counsel for the assessee has submitted that the assessee has rectified the defects notified by the Tribunal and prayed for recalling the exparte order for fresh adjudication of the appeal filed by the petitioner by affording an opportunity of being M.P. No.298/Chny/19 2 heard to substantiate its case before the Tribunal. 3. On the other hand, the ld. DR has not seriously object to submissions of the ld. Counsel. 4. We have heard both the sides, perused the order passed by the Tribunal dated 17.10.2019. Since the defect notified by the Tribunal was not rectified, the appeal of the petitioner has been dismissed. Since the petitioner has rectified the defect notified by the Tribunal and prayed for recalling the order dated 17.10.2019, we are of the opinion that the order passed by the Tribunal is liable to be recalled. Accordingly, we recall the order of the Tribunal passed in I.T.A. No. 976/Chny/2015 dated 17.10.2019 and direct the Registry to post the appeal for hearing on regular course by issuing notices to both the parties. 5. In the result, the MP filed by the assessee is allowed. Order pronounced in the open Court on 3 rd February, 2023 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 03.02.2023 Vm/- M.P. No.298/Chny/19 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.
