M/s. Selvi Wines, Virudhunagar V. ITO, Virudhunagar

MA 38/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8581 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-06-2012
• Assessment Year: 1997-1998
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH KAMAT SR
• Assessee Lawyers: P S THANGARAJ
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER] M.P.NOS.37 & 38/MDS/2012 [IN I.T.A NOS.1268 & 1269/MDS/2011] ASSESSMENT YEARS : 1996-97 AND 1997-98 M/S SELVI WINES NO.178-A, MADURAI ROAD RAJAPALAYAM VIRUDHUNAGAR DISTRICT [PAN AEOPR 8256F] VS THE ITO WARD I(4) VIRUDHUNAGAR (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI P.S.THANGARAJ RESPONDENT BY : SHRI YOGESH KAMAT, SR.AR DATE OF HEARING : 15-06-2012 DATE OF PRONOUNCEMENT : 15-06-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THESE ARE THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIB UNAL DATED 15.12.2011 PASSED IN I.T.A.NOS.1268 & 1269/MDS/2011 . 2. IN THESE MISCELLANEOUS PETITIONS THE ASSESSEE HA S SUBMITTED THAT DUE TO THE ILLNESS OF THE A.R ON THE DATE OF HEARING MP 37 & 38/12 :- 2 -: FIXED BY THE TRIBUNAL ON 15.12.2011, HE COULD NOT A PPEAR. A TELEGRAM TO THAT EFFECT WAS SENT ON 14.11.2011. THE A.R SUB MITTED THAT DUE TO STRIKE BY THE POSTAL AND TELEGRAPH DEPARTMENT, THE SAME COULD NOT REACH THE TRIBUNAL. IT WAS, THEREFORE, SUBMITTED THAT THERE WAS A BONA-FIDE REASON FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING FIXED ON 15.12.2011 AND THEREFORE, THE EX- PARTE ORDER PASSED BY THE TRIBUNAL DISMISSING THE APPEALS SHOULD BE RE CALLED AND THE APPEALS SHOULD BE DISPOSED OF ON MERITS AFTER HEAR ING THE ASSESSEE. 3. THE DR DID NOT HAVE ANY OBJECTION TO RECALLING TH E ORDER OF THE TRIBUNAL DATED 15.12.2011 AND HEARING THE APPEA LS OF THE ASSESSEE ON MERITS. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIALS ON RECORD, WE FIND THAT THE ABOVE APPEALS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUT ION BY THE ASSESSEE AS THE ASSESSEE FAILED TO PUT IN APPEARAN CE ON THE DATE OF HEARING OF THE APPEALS. WE ALSO FIND THAT THE AS SESSEE HAD REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING FIXED ON 15.12.2011. IN THE INTEREST OF JU STICE, WE RECALL OUR CONSOLIDATED ORDER DATED 15.12.2011 AND FIX THE HEA RING OF THE APPEALS MP 37 & 38/12 :- 3 -: ON 22.8.2012 . BOTH THE PARTIES WERE INFORMED IN THE COURT. H ENCE, NOTICE OF HEARING IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILE D BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 15 TH OF JUNE 2012, AT CHENNAI SD/- SD/- (V. DURGA RAO) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 15 TH JUNE,, 2012 RD COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR