Air Filter Systems, CHENNAI V. DCIT, Tambaram

MA 344/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5383 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 21-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS KCIT
• Assessee Lawyers: VARDINI KARTHICK

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 MISCELLANEOUS PETITION NOS.344/MDS/2016 IN I.T.A.NO.441/MDS/2016 ( / ASSESSMENT YEAR : 2011-12) M/S. AIR FILTER SYSTEMS, SDF III, NO.80, MEPZ-SEZ, TAMBARAM, CHENNAI 600 045 VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I, TAMBARAM, CHENNAI -45 PAN: AALFA1532E (PETITIONER) ( / RESPONDENT) APPLICANT BY : MS. VARDINI KARTHICK, ADVOCATE /RESPONDENT BY : SHRI SHIVA SRINIVAS, KCIT /DATE OF HEARING : 03.03.2017 /DATE OF PRONOUNCEMENT : 03.03.2017 / 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 ITA N O.441/MDS/2016 DATED 10.05.2016 FOR THE ASSESSMENT YEAR 2011-12 PASSED E X-PARTE FOR NON- APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE NOTICE FOR HEARING WAS RECEIVED BY THE CHARTERED ACCOUNTANTS OFFICE SINCE THAT WAS THE ADDRESS MENTIONED IN THE FORM 35. THE LD.A. R FURTHER 2 MP NO.344/MDS/2016 SUBMITTED THAT THE CONCERNED PARTNER OF THE ASSESSE E HANDLING THE TAX MATTERS WAS FREQUENTLY TRAVELLING ABROAD AND HE WAS RELAYING ON THE CHARTERED ACCOUNTANT TO APPEAR ON BEHALF OF THE ASS ESSEE FIRM. HOWEVER HE FAILED TO APPEAR BEFORE THE TRIBUNAL WHE N THE APPEAL WAS TAKEN UP FOR HEARING ON 10.05.2016. THE LD.AR PLEAD ED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE TO PURS UE ITS APPEAL BY RECALLING THE EX-PARTE ORDER PASSED BY THE TRIBUNAL , SINCE FAILURE TO APPEAR BEFORE THE TRIBUNAL WAS DUE TO THE NEGLIGENC E ON THE PART OF THE ASSESSEES REPRESENTATIVE AND NOT DUE TO THE FAULT OF THE ASSESSEE FIRM. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL AND PLEADED FOR DISMISSING THE MISCELLANEOUS PETITI ON OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE FOR ENSURING THE LD. A. R TO BE PRESENT BEFORE THE BENCH ON THE EARLIER OCCASION, IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED T O THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL. ACCORD INGLY, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 06.10.2016 A ND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 18.05.2017. SINCE BOTH THE PARTIES WERE PRESENT, NOTICE NEED NOT BE ISSUED. 3 MP NO.344/MDS/2016 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 03 RD MARCH, 2017. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 03 RD MARCH, 2017 JR . !'# $%' /COPY TO: 1. APPLICANT 2. RESPONDENT 3. & ( $#! )/CIT(A) 4. & /CIT 5. '() * /DR 6. )+ ! /GF.