V.M. *& Co., Ramanathapuram V. DCIT Circle 1, Karaikudi

MA 58/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7154 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 08-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER / M.P. NO. 58 /CHNY/ 2019 (IN I.T.A. NO.2267/CHNY/2018) ' (' / ASSESSMENT YEAR : 2015-16 M/S V.M. & CO., 99/2, MAHARNONBU GROUND ROAD, NEAR NEW VELUMANICKAM THEATRES, RAMANATHAPURAM 623 501. PAN : AAIFV 9271 C V. THE INCOME TAX OFFICER, O/O PRINCIPAL COMMISSIONER OF INCOME TAX, MADURAI 2, MADURAI. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : DR.R. MEENAKSHISUNDARAM, ADV OCATE *,+- / 0 / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 1 / 2% / DATE OF HEARING : 26.07.2019 34( / 2% / DATE OF PRONOUNCEMENT : 26.07.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 19.12.2018. 2. DR. R. MEENAKSHISUNDARAM, THE LD.COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEES CHARTERED ACCOUNTANT. HOWEVER, THE SAME WAS 2 M .P. NO.58/CHNY/19 ADMITTEDLY NOT BROUGHT TO THE NOTICE OF THE ASSESSE E. THERE WAS A COMMUNICATION GAP BETWEEN THE ASSESSEE AND ITS CHAR TERED ACCOUNTANT. THEREFORE, ACCORDING TO THE LD. COUNSE L, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 18.12.2018 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THE LD.COUNSEL SU BMITTED THAT THE FAILURE OF THE ASSESSEE TO APPEAR BEFORE THIS TRIBU NAL ON 18.12.2018 WAS NEITHER WILLFUL NOR WANTON, BUT BEYOND THE CONT ROL OF THE ASSESSEE. THEREFORE, THE LD.COUNSEL SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON M ERIT. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. THE FACT THAT THE ASSESSEES CHARTERED ACCOUNTANT RECEIVED THE NOTICE OF HEARING AND IT WA S NOT COMMUNICATED TO THE ASSESSEE IS NOT IN DISPUTE. TH EREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSE SSEE WAS PREVENTED FROM APPEARING BEFORE THIS TRIBUNAL ON 18 .12.2018 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. HENCE, IN EXE RCISE OF THE JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER RULE 24 OF THE INCOME- TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THE TRIBUNAL DATED 19.12.2018 IS HEREBY RECALLED. THE APPEAL OF THE A SSESSEE IN I.T.A. NO.2267/CHNY/2018 STANDS RESTORED ON THE FILE OF TH IS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL D ISPOSAL ON 3 M .P. NO.58/CHNY/19 26.09.2019. SINCE THE DATE OF HEARING WAS ANNOUNCE D IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR 26.09.2019. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 26 TH JULY, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 26 TH JULY, 2019. KRI. / *278 98(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 :2 () /CIT(A) 4. 1 :2 /CIT 5. 8; *2 /DR 6. <' = /GF.