Areva T & D Limited, CHENNAI V. DCIT, CHENNAI

MA 56/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6353 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-05-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 12-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: L V SRINIVASAN

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI D BENCH, CHENNAI. BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER & SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER M.P. NOS. 55 AND 56/MDS/2011 [IN I.T.A. NOS. 799 AND 800/MDS/2010] ASSESSMENT YEARS: 2003-04 AND 04-05 AREVA T & D INDIA LIMITED, FSSC BUILDING,19/1, GST ROAD, PALLAVARAM, CHENNAI 600 043. [PAN:AAACG2115R] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, LTU, CHENNAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI L.V. SRINIVASAN REVENUE BY : SHRI B. SRINIVAS ORDER PER U.B.S. BEDI, J.M. BY MEANS OF THESE TWO MISCELLANEOUS PETITIONS, THE ASSESSEE SEEKS TO GET RECALLED THE CONSOLIDATED ORDER PASSED BY THE TRIBU NAL IN I.T.A. NOS.799 AND 800/MDS/2010 FOR THE ASSESSMENT YEARS 2003-04 AND 0 4-05 DATED 10.02.2011ON THE GROUND THAT IN NORMAL PRACTICE, THE POWER OF AT TORNEY EXECUTED IN FAVOUR OF THE AUTHORIZED REPRESENTATIVE IS HANDED OVER TO THE TRIBUNAL AT THE TIME OF HEARING, BUT IN THIS CASE SINCE THE AUTHORIZED REPR ESENTATIVE WAS TRAVELLING DURING THAT DATE AND REQUEST LETTER WAS SENT TO THE TRIBUNAL FOR ADJOURNING THE HEARING. SO, POWER OF ATTORNEY COULD NOT BE SENT AN D THE APPLICATION OF THE ASSESSEE FOR ADJOURNMENT HAS BEEN IGNORED AND EX-PA RTE ORDER HAS BEEN PASSED BY THE TRIBUNAL. SINCE ABSENCE OF THE ASSESSEE OR H IS AUTHORIZED REPRESENTATIVE IS NEITHER INTENTIONAL NOR DELIBERATE, THEREFORE, I T WAS PRAYED FOR RECALLING THE CONSOLIDATED ORDER OF THE TRIBUNAL AND THE AUTHORIZ ED REPRESENTATIVE OF THE M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. .5 55 55 & 56 5 & 56 5 & 56 5 & 56/MDS/ /MDS/ /MDS/ /MDS/11 1111 11 2 ASSESSEE UNDERTOOK TO APPEAR ON THE DATE OF HEARING AS AND WHEN FIXED BY THE TRIBUNAL IN CASE THE ORDER OF THE TRIBUNAL IS RECAL LED. 2. THE LD. DR DID NOT OBJECT IN CASE THE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARING. 3. WE, AFTER HAVING HEARD BOTH THE SIDES AND CONSI DERING THE MATERIAL ON RECORD, ARE SATISFIED THAT THE ASSESSEE WAS PREVENT ED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. AS SUCH, WHILE AC CEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR ORDER DATED 10.02.2011 AND FIX THE APPEALS FOR HEARING ON 21.06.2011 FOR WHICH NO SEPARATE NOTICE WOULD BE ISSUED AS BOTH THE SIDES HAVE WAIVED THEIR RIGHT OF NOTICE. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS OF T HE ASSESSEE ARE ACCEPTED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 27.05.11. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER VM/- DATED : 27.05.2011. COPY TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.