Gemini Traze RFID Private Limited, CHENNAI V. DCIT, CHENNAI

MA 322/CHNY/2019

AI Insights

The case revolves around a Miscellaneous Petition filed by M/s. Gemini Traze RFID Private Limited, seeking to recall an earlier order due to their inability to attend the hearing. The assessee argued that they were financially bankrupt, leading to the sale of their office space by bankers, and thus they did not receive the hearing notice, which was only communicated to the Director's residence. The Departmental Representative did not object seriously to the recall. The Tribunal found that the assessee was prevented by reasonable cause from appearing at the original hearing, warranting the recall of the ex-parte order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135352 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 11 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. 322/Chny/2019 [In I.T.A. No.875/Chny/2017] Assessment Year: 2008-09 M/s. Gemini Traze RFID Private Limited, No. 1, Dr. Ranga Road, Alwarpet, Chennai 600 018. [PAN: AACCG5226B] Vs. The Deputy Commissioner of Income Tax, Corporate Circle 2(1), Chennai-600 034. (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Ms. Sneha Tiwari, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 08.09.2023 घोषणा की तारीख /Date of Pronouncement : 08.09.2023 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. 875/Chny/2017 dated 29.06.2017 for the assessment year 2008-09. 2. By referring to the petition, the ld. Counsel for the assessee has submitted that the assessee had become financially bankrupt, the assessee’s office space was sold out by the bankers and therefore, the M.P. No.322/Chny/19 2 assessee has not received the hearing notice issued by the Tribunal and communicating only from the Director’s residence. Non-appearance on behalf of the assessee when the appeal was taken up for hearing is neither wilful nor wanton and prayed that the assessee may be given an opportunity of being heard to substantiate its case before the Tribunal. 3. On the other hand, the ld. DR has not made any serious objection. 4. We have heard both the sides, perused the order passed by the Tribunal dated 29.06.2017. Since the assessee had become financially bankrupt, the assessee’s office space was sold out by the bankers and therefore, the assessee has not received the hearing notice issued by the Tribunal and could not put its appearance when the appeal was taken up for hearing. We are of the opinion that the assessee was prevented by reasonable cause for not putting appearance when the appeal was taken up for hearing and thus, the exparte order passed by the Tribunal is liable to be recalled. Accordingly, we recall the order of the Tribunal passed in I.T.A. No. 875/Chny/2019 dated 29.06.2017 and direct the Registry to post the appeal for hearing on regular course by issuing notices to both the parties. M.P. No.322/Chny/19 3 5. In the result, the MP filed by the petitioner is allowed. Order pronounced in the open Court on 08 th September, 2023 at Chennai. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 08.09.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.