The Kadri Mills (CBE) Limited , Coimbatore V. DCIT Corporate Circle 1 , Coimbatore

MA 333/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6551 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , ! ' ! #$%,'( BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.333/CHNY/2017 IN I.T.A.NO.1954/MDS/2017 ( / ASSESSMENT YEAR :2012-13) THE KADRI MILLS (CBE) LTD., 5/080, TRICHY ROAD, ONDIPUDUR, COIMBATORE 641 016. VS THE DCIT, CORPORATE CIRCLE 1, COIMBATORE PAN: AAACT7127N (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI S. SRIDHAR, ADVOCATE /RESPONDENT BY : SHRI ASHISH TRIPATHI, JCIT /DATE OF HEARING : 25.05.2018 /DATE OF PRONOUNCEMENT : 25.05.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.1954/MDS/2017 DATED 31.10.2017 FOR THE ASSESSMENT YEAR 2012-13 PA SSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE CHARTERED ACCOUNTANT OF THE ASSESSEE WAS PRE-OCCUPIED WITH THE TAX AUDIT WORK A ND BY OVERSIGHT HE 2 MP NO.333/CHNY/2017 DID NOT ENGAGE THE COUNSEL TO APPEAR BEFORE THE BEN CH ON THE DATE OF HEARING 31.10.2017. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD B Y RECALLING THE ORDER OF THE TRIBUNAL DATED 31.10.2017. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE/LD.AR FOR NOT APPEARING BE FORE THE BENCH ON 31.10.2017, IN THE INTEREST OF JUSTICE, WE HEREBY G RANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECAL LING THE ORDER OF THE TRIBUNAL DATED 31.10.2017 AND DIRECT THE REGISTRY T O POST THE APPEAL FOR HEARING ON 18.07.2018. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MAY, 2018 AT CHENNAI. SD/- SD/- ( ! ' ! # $% ) (DUVVURU R.L REDDY) ' /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER 3 MP NO.333/CHNY/2017 /CHENNAI, ! /DATED 25 TH MAY, 2018 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.