M/s. Sical Logistics Limited, CHENNAI V. ADIT, CHENNAI

MA 4/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7728 (ITAT-CHENNAI)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 28-02-2012
• Court: TRIBUNAL
• Department Lawyers: DR YOGESH KUMAR
• Assessee Lawyers: S SATHYANARAYANAN
• Keywords: Period of limitation; Reasonable cause; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P. NO. 4./MDS/2012 [A/O I.T.A. NO. 2007/MDS/2010 A.Y. 2006-07 ASSESSEE BY : SHRI S. SATHYANARAYANAN DEPARTMENT BY : DR. YOGESH KUMAR DATE OF HEARING : 16.03.2012 DATE OF PRONOUNCEMENT : 16.03.2012 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : MISCELLANEOUS PETITION NO. 4/MDS/2012 ARISING OUT O F ITA NO. 2007/MDS/2010 FOR ASSESSMENT YEAR 2005-06 IS FILED BY THE M/S SICAL LOGISTICS LTD 73, ARMENIAN STREET CHENNAI 600 001. PAN NO. AAACS 3789 B (APPELLANT) VS. THE ASSISTANT DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CHENNAI 600 034. (RESPONDENT) 2 ASSESSEE SEEKING RECALL OF ORDER DATED 01 ST FEBRUARY, 2012 OF THIS TRIBUNAL IN I.T.A. NO. 2007/MDS/2010. 2. SHRI S. SATHYANARAYANAN REPRESENTED ON BEHALF OF THE ASSESSEE AND DR. YOGESH KUMAR REPRESENTED ON BEHALF OF THE REVENUE. 3. THE ASSESSEE HAS FILED AN APPLICATION DATED 17.02.2 012 PRAYING FOR THE RESTORATION OF THE APPEAL ON THE GROUND THA T THE COUNSEL OF THE ASSESSEE WAS OUT OF STATION AND HAD DIRECTED TH E JUNIOR COUNSEL TO ATTEND THE HEARING ON 1.2.2012 WHO MET WITH AN A CCIDENT WHILE REACHING THE TRIBUNAL AND HENCE COULD NOT ATTEND TH E HEARING. IT WAS ALSO SUBMITTED THAT THE BALANCE OF CONVENIENCE IS IN FAVOUR OF THE ASSESSEE, SINCE IRREPARABLE LOSS AND DAMAGE WOU LD OCCUR TO THE ASSESSEE IF AN OPPORTUNITY WAS NOT PROVIDED BY THE TRIBUNAL TO IT. IT WAS THE FURTHER SUBMISSION THAT THE MP WAS FILED WE LL WITHIN THE LIMITATION PERIOD U/S 254(2) OF THE ACT. 3 4. THE LD. D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO RESTORING THE APPEAL OF THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THA T THE ASSESSEE, VIDE ITS PRESENT M.P HAS SHOWN REASONABLE CAUSE FOR ITS INABILITY TO BE PRESENT ON THE DATE OF HEARING OF T HE CASE BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER PASSED ON 01.02.2012 AND RESTORE THE SAME BACK TO ITS ORIGINA L NUMBER. REGISTRY IS DIRECTED TO FIX THE APPEAL 06.06.2012. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO NOTICE BE ISSUED TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 16 TH MARCH, 2012. SD/- SD/- (N.S. SAINI) (GEORGE MATHA N) ACCOUNTANT MEMBER JUDICIAL MEMBER 4 CHENNAI, DATED THE 16 TH MARCH, 2012. VL COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A), CHENNAI (4) CIT, CHENNAI (5) D.R. (6) GUARD FILE