Anand Cine Service, CHENNAI V. ITO, CHENNAI

MA 52/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4429 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 10-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2016
• Court: TRIBUNAL
• Department Lawyers: SULOCHANA
• Assessee Lawyers: ANIL NAIR

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.A. NO. 52/MDS/2016 [IN I.T.A.NO. 10 69/MDS/2015 ] ASSESSMENT YEAR :200 9 - 1 0 M/S. ANAND CINE SERVICE, NO.3, SARANGAPANI STREET, T. NAGAR, CHENNAI 600 01 7 . [PAN: A A AFA4996K ] VS. THE COMMISSIONER OF INCOME TAX 10 , CHENNAI . ( / A PPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI ANIL NAIR, C.A. / RESPONDENT BY : S MT. SULOCHANA, J CIT / DATE OF HEARING : 1 0 . 0 6 .201 6 / DATE OF P RONOUNCEMENT : 13 . 0 7 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEK S TO GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I .T.A. NO. 1069 /MDS/201 5 DATED 24 . 02.2016 RELEVANT TO THE ASSESSMENT YEAR 2009 - 10. THE ASSESSEE HAS SUBMITTED THAT THE RECEIPT OF NOTICE OF HEARING FOR POSTING OF THE CASE BEFORE THE BENCH WAS NEVER BROUGHT TO THE NOTICE OF ANY OF THE PARTNERS OR ANY RESPONSIBLE OFFICER IN THE COMPANY. THEREFORE, THE ASSESSEE COULD NOT ABL E TO REPRESENT ITS CASE AT THE TIME OF HEARING. SINCE NON - APPEARANCE IS NEITHER M.A. NO . 52 /M/ 16 2 WILFUL NOR WANTON, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED FOR HEARING. 2 . THE LD. DR DID NOT SERI OUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. 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 ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RE CALL OUR EX - PARTE ORDER DATED 24 .0 2 .201 6 AND FIX THE APPEAL FOR HEARING ON 18 .0 7 .201 6 . 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 MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 13 TH JULY , 201 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 13 . 0 7 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.