The Krishnapuram Silk and Cotton Weavers Co-op. Production & Sale Society Ltd., Madurai V. ITO, Madurai

MA 35/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6413 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 19-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: G MURUGAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER %% / M.P. NO.35/CHNY/2018 (IN I.T.A. NO.2264/MDS/2016) & '& / ASSESSMENT YEAR : 2011-12 M/S A-1880 THE KRISHNAPURAM SILK AND COTTON WEAVERS CO-OPERATIVE PRODUCTION & SALE SOCIETY LTD., 20, KRISHNAPURAM COLONY, MADURAI 652 014. PAN : AAAAT 2965 L V. THE INCOME TAX OFFICER, WARD 3(5), MADURAI. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI G. MURUGAN, ADVOCATE )+*, . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 27.04.2018 23' . 1# / DATE OF PRONOUNCEMENT : 27.04.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 23.05.2017. 2. SHRI G. MURUGAN, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE ASSESSEE ENGAGED ONE SHRI K.S. CHANDRASEKA RAN, 2 M.P. NO.35/CHNY/18 CHARTERED ACCOUNTANT TO APPEAR BEFORE THIS TRIBUNAL ON 23.05.2017. HOWEVER, THE REPRESENTATIVE COULD NOT APPEAR BEFORE THIS TRIBUNAL DUE TO HIS SONS MARRIAGE. THEREFORE, ACCORDING TO THE LD. COUNSEL, THERE IS NO NEGLIGENCE ON THE PART OF THE ASSESSEE FOR NOT PROSECUTING THE APPEAL. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE ASSESSEES REPRESENTATIVE COULD NOT APPEAR BEFORE THIS TRIBUNA L ON 23.05.2017 DUE TO HIS SONS MARRIAGE. THEREFORE, THERE IS A R EASONABLE CAUSE FOR NON-PROSECUTING THE APPEAL BY THE ASSESSEE ON 2 3.05.2017. THEREFORE, IN EXERCISE OF THE POWER CONFERRED ON TH IS TRIBUNAL UNDER THE PROVISIONS OF RULE 24 OF THE INCOME TAX (APPELL ATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 23 RD MAY, 2017 IS HEREBY RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.2264/MDS/2016 STANDS RESTORED ON THE FILE OF THI S TRIBUNAL. 4. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 13.06.02018. SINCE THE DATE OF HEARING IS ANNOU NCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING. 3 M.P. NO.35/CHNY/18 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2018 AT CHENNAI. SD/- SD/- (. ! ) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 27 TH APRIL, 2018. KRI. . )16% 7%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. %9 )1 /DR 6. :& ; /GF.