M/s. Centre for Development and Communication Trust, Theni V. CIT-I, Madurai

MA 55/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8591 (ITAT-CHENNAI)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 25-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] M.P.NO.55/MDS/2012 [IN I.T.A NO.1818/MDS/2011] ASSESSMENT YEAR : N.A M/S CENTRE FOR DEVELOPMENT AND COMMUNICATION TRUST 1/167, WEST STREET KAMATCHIPURAM UTHAMAPALAYAM TALUK THENI DISTRICT VS THE CIT-I MADURAI (PETITIONER) (RESPONDENT) PETITIONER BY : DR.P.MARIMUTHU RESPONDENT BY : SHRI VIKRAMADHITYA, JT. CIT DATE OF HEARING : 22-0602012 DATE OF PRONOUNCEMENT : 22-06-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY TH E ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL PASSED IN 1818/MDS/2011, DATED 09-04-2012. 2. IN THE MISCELLANEOUS PETITION THE ASSESSEE HAS S UBMITTED THAT DUE TO THE ILLNESS OF THE ACCOUNTANT, THE ASS ESSEE COULD NOT HAND OVER THE RELEVANT RECORDS AND THE VAKALAT TO THE A. R OF THE ASSESSEE AND THEREFORE, ON THE DATE OF HEARING FIXED BY TH E TRIBUNAL ON MP 55/12 :- 2 -: 09-04-2012, HE COULD NOT APPEAR. AN AFFIDAVIT DU LY SUPPORTED BY A MEDICAL CERTIFICATE IS PLACED ON RECORD. IT WAS, T HEREFORE, SUBMITTED THAT THERE WAS A BONA-FIDE REASON FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 09-04-2012 AND THEREFORE, THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DISMISSIN G THE APPEAL SHOULD BE RECALLED AND THE APPEAL SHOULD BE DISPOS ED OF ON MERITS AFTER HEARING THE ASSESSEE. 3. THE DR DID NOT HAVE ANY OBJECTION TO RECALLING TH E ORDER OF THE TRIBUNAL DATED 09-04-2012 AND HEARING THE APPEA L OF THE ASSESSEE ON MERITS. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIALS ON RECORD, WE FIND THAT THE ABOVE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTI ON BY THE ASSESSEE AS THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. WE FIND THAT THE EXPLANATION GIVEN BY THE ASSESSEE FOR NOT PUTTING IN APPEARANCE BEFORE THE TRIBUNAL ON TH E DATE OF HEARING FIXED ON 09-04-2012 TO BE A PLAUSIBLE ONE. WE, THE REFORE, IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 09-04- 2012 AND FIX THE HEARING OF THE APPEAL ON 17.07.2012 . BOTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTICE OF HEARING I S DISPENSED WITH. MP 55/12 :- 3 -: 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 22 ND OF JUNE 2012, AT CHENNAI SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 22 ND JUNE , 2012 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR