M/s. Reed Relays & Electronics Ltd., Krishnagiri V. ACIT, CHENNAI

MA 49/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8587 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 09-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R SU BRAMANIAN
• 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.48, 49 & 50/MDS/2012 [IN W.T.A NOS.01,02, & 03/MDS/2012] ASSESSMENT YEARS : 2002-03 TO 2004-05 M/S REED RELAYS & ELECTRONICS INDIA LTD POT NOS. 617 & 618, BASUVANAPURAM KOTTADAGU PANCHAYAT THALLY POST, KRISHNAGIRI DISTRICT VS THE ACIT COMPANY RANGE V(3) CHENNAI [PAN - AAACR 3076 N] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI R.SUBRAMANIAN, C.A RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 29-06-2012 DATE OF PRONOUNCEMENT : 29-06-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THESE ARE MISCELLANEOUS PETITIONS FILED BY TH E ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL PASS ED IN W.T.A.NOS. 01, 02 AND 03/MDS/2012, IN ASSESSMENT YEARS 2002-03 TO 2004-05, DATED 26.3.2012. 2. IN MISCELLANEOUS PETITIONS, THE ASSESSEE HAS ST ATED THAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSE SSEE ON THE GROUND MP 48,49 & 50/12 :- 2 -: THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE ON T HE DATE FIXED FOR HEARING ON 26.03.2012 INSPITE OF RECEIPT OF NOTICE ON 24.01.2012. THE ASSESSEE, FURTHER STATED THAT THE NOTICE WAS RECEIV ED BY A LOWER CLERK OF THE COMPANY AND IT WAS NOT BROUGHT TO THE NOTICE OF THE MANAGEMENT AND THEREFORE, NEITHER THE MANAGEMENT NO R THE AUDITORS WERE AWARE OF THE DATE OF HEARING. HENCE, THE ASS ESSEE COULD NOT PUT IN APPEARANCE ON THE DATE OF HEARING OF THE APPEALS . IT WAS, THEREFORE, PRAYED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DISMISSING THE APPEALS SHOULD BE RECALLED AND THE A PPEALS SHOULD BE DISPOSED OF ON MERITS AFTER HEARING THE ASSESSEE. 3. THE DR DID NOT HAVE ANY OBJECTION TO RECALLING TH E CONSOLIDATED ORDER OF THE TRIBUNAL DATED 26.03.2012 AND HEARING THE APPEALS 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 26.03.2012. IN THE INTEREST OF JU STICE, WE RECALL OUR CONSOLIDATED ORDER DATED 26.03.2012 AND FIX THE HEA RING OF THE APPEALS MP 48,49 & 50/12 :- 3 -: ON 06.09.2012 . 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 29 TH OF JUNE 2012, AT CHENNAI. SD/- SD/- (V. DURGA RAO) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 29 TH JUNE, 2012 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR