Sterling Agro Products Processing Private Limited, CHENNAI V. ACIT, CHENNAI

MA 31/CHNY/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3435 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 04-09-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 03-02-2014
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: MRS S DEEPAC A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , ! , ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NO.31/MDS./2014 ( I.T.A.NO.719 /MDS./2014 ) ( / ASSESSMENT YEAR :2002-03) M/S. STERLING AGRO PRODUCT PROCESSING PVT. LTD., STERLING TOWERS, 327,ANNA SALAI, CHENNAI 600 006. VS. THE ACIT, COMPANY CIRCLE, CHENNAI. PAN AACCS 8707 R ( () / APPELLANT ) ( %*() / RESPONDENT ) / APPELLANT BY : MRS.S.DEEPA,C.A / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT, D.R / DATE OF HEARING : 04.09.2015 /DATE OF PRONOUNCEMENT : 04.09.2015 + / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASS ESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.7 19/MDS./2012 DATED 10 TH DECEMBER, 2012 PASSED EX PARTE FOR NON-APPEARANCE. MP NO.719/MDS/2014 2 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS AFFIR MED IN HER AFFIDAVIT DATED 1 ST DAY OF SEPTEMBER,2015 THAT ON THE DATE OF PREVIOUS HEARING ON 06.12.2012, SHE COULD NOT REPRE SENT THE ASSESSEES CASE BECAUSE SHE WAS UNDER THE BONA FIDE BELIEF THAT THE APPEAL WOULD BE DISPOSED OFF WITH THE DIRECTION T O THE ASSESSEE TO FILE RECTIFICATION PETITION BEFORE THE LD. CIT (A). FURTHER IT WAS SUBMITTED THAT SHE WAS NOT AWARE THE CASE WAS DISPO SED ON 10.12.2012. IT WAS THEREFORE PLEADED BY THE LD. A.R . THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRE SENT ITS CASE BEFORE THE TRIBUNAL. THE LD. D.R OPPOSED FOR RECALL ING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE AFFIDAVIT FILED BY THE AUTHORIZED REPRESENTATIVE, WE ARE OF THE VIEW T HAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE ITS CASE BEFORE THE TRIBUNAL, THOUGH WE DO NOT FIND MER IT IN THE SUBMISSIONS OF THE LD. A.R BECAUSE DUE TO THE FAULT OF THE LD. A.R. THE ASSESSEE SHOULD NOT BE PENALIZED. THEREFORE, I N THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 10.12.2012. THE REGISTRY IS HEREBY DIRECTED TO POST THE CASE ON 03.12.2015. MP NO.719/MDS/2014 3 SINCE THE LD. A.R. AND LD. D.R ARE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE SERVED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON 4 TH SEPTEMBER, 2015 . SD/- SD/- ( ' #$ % ) (CHALLA NAGENDRA PRASAD) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 4 TH SEPTEMBER, 2015. K S SUNDARAM. !'##$% # &% /COPY TO: # 1. /APPELLANT 2. /RESPONDENT 3. # '#( ) /CIT(A) 4. # ' /CIT 5. %*+#, /DR 6. +-#. /GF