LLM Appliances Limited (now converted as LLM Apliances Private Limited), CHENNAI V. ACIT, CHENNAI

MA 407/CHNY/2017

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1472 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R MEENAKSHISUNDARAM

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 407/CHNY/2017 [IN I.T.A.NO.369/CHNY/2017] / ASSESSMENT YEAR:2006-07 LLM APPLIANCES LIMITED [NOW CONVERTED AS LLM APPLIANCES PRIVATE LIMITED], NO. 1/3, ANNACHI BUILDING, SOUNDARAJAN STREET, T. NAGAR, CHENNAI 600 017. [PAN:AAACL1900F] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II(4), CHENNAI 600 034. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI R. MEENAKSHISUNDARAM, ADVOCATE / RESPONDENT BY : DR. S. PANDIAN, JCIT / DATE OF HEARING : 05.10.2018 /DATE OF PRONOUNCEMENT : 08.10.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.369/CHNY/ 2017 DATED 30.05.2017 FOR THE ASSESSMENT YEAR 2006-07. 2. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE AR WAS INFORMED TO APPEAR ON BEHALF OF THE ASSESSEE AND SINCE THE AR WAS BIT LATE, BY THE TIME HE REACHED THE TRIBUNAL, THE HEARING WAS COMPLETED IN THE COURT. THUS, THE SAID APPEAL WAS DISMISSED BY THE M.P. NO.407/CHNY/17 2 TRIBUNAL VIDE ORDER DATED 30.05.2017 FOR WANT OF PROSECUTION. THE LD. AR FURTHER SUBMITTED THAT THE REASON FOR NON-APPEARANCE WAS PURELY INADVERTENT AND DUE TO REASONS BEYOND ITS CONTROL AND PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED THE APPEAL FOR HEARING. 3. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. BY CONSIDERING THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NON- APPEARANCE OF HIS AR ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION, WE RECALL OUR EX-PARTE ORDER DATED 30.05.2017 AND POST THE APPEAL FOR HEARING ON 22.01.2019. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 8 TH OCTOBER, 2018 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 08.10.2018 VM/- M.P. NO.407/CHNY/17 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.