Bherudan Dugar Finance Ltd., CHENNAI V. JCIT, CHENNAI

MA 4/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5355 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 09-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: V JAGADISAN

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 '' / M.P. NO.4/MDS/2017 (IN I.T.A. NO.1541/MDS/2016) ( )( / ASSESSMENT YEAR : 2011-12 M/S BHERUDAN DUGAR FINANCE LTD., 73/1A, JERMIAH ROAD, VEPERY, CHENNAI - 600 007. PAN : AAACB 3042 Q V. THE JOINT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI - 600 034. (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : SHRI V. JAGADISAN, CA +-,. 0 1 / RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT 2 0 3% / DATE OF HEARING : 17.03.2017 4') 0 3% / DATE OF PRONOUNCEMENT : 17.03.2017 / 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 23.09.2016. 2. SHRI V. JAGADISAN, THE LD. REPRESENTATIVE FOR TH E ASSESSEE, SUBMITTED THAT THE NOTICE OF HEARING ISSUED BY THIS TRIBUNAL WAS RECEIVED BY THE RECEPTIONIST IN THE OFFICE OF THE A SSESSEE. 2 M.P. NO.4/MDS/17 ACCORDING TO THE LD. REPRESENTATIVE, THE RECEPTIONI ST JOINED THE OFFICE RECENTLY. SHE FAILED TO COMMUNICATE THE SAM E EITHER TO THE ASSESSEE OR TO ITS AUDITOR. THE LD. REPRESENTATIVE FURTHER SUBMITTED THAT THE MANAGING DIRECTOR OF THE ASSESSEE-COMPANY WAS NOT WELL AND HE WAS UNABLE TO WALK OR MOVE OUT. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL. HENCE, ACCO RDING TO THE LD. REPRESENTATIVE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE CONTRARY, SHRI SHIVA SRINIVAS, THE LD. DE PARTMENTAL REPRESENTATIVE, SUBMITTED THAT THIS TRIBUNAL EXAMIN ED THE ISSUE ON MERITS AND THE APPEAL WAS DISPOSED ON MERIT. THERE FORE, ACCORDING TO THE LD. D.R., THE ASSESSEE CANNOT HAVE ANY GRIEV ANCE AT ALL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS NOT IN DISPUTE THAT THE MANAGING DIRECTOR OF THE ASSESSEE- COMPANY WAS NOT WELL AND HE WAS NOT ABLE TO MOVE OUT. MOREOVER , THE RECEPTIONIST, WHO JOINED THE ASSESSEE-COMPANY RECEN TLY, FAILED TO COMMUNICATE THE NOTICE OF HEARING RECEIVED BY HER. IN THOSE CIRCUMSTANCES, THIS TRIBUNAL IS OF THE CONSIDERED O PINION THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 16.08.2016. THEREFORE, IN EXERCISE OF POWER CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 25 OF APPELLATE 3 M.P. NO.4/MDS/17 TRIBUNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DA TED 23.09.2016 IS HEREBY RECALLED. NOW THE APPEAL OF THE REVENUE IN I.T.A. NO.1541/MDS/2016 STANDS RESTORED ON THE FILE OF THI S TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL D ISPOSAL ON 15.05.2017. SINCE THE DATE OF HEARING IS ANNOUNCED 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. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH, 2017 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 17 TH MARCH, 2017. KRI. 0 +37' 8')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 93 () /CIT(A) 4. 2 93 /CIT 5. ': +3 /DR 6. ;( < /GF.