Bank of Ceylon, CHENNAI V. DDIT, CHENNAI

MA 59/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3168 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: V S JAYAKUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , ! ' # , $ %& BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.A.NO. 59/MDS/2015 (IN ITA NO. 518/MDS/2015) / ASSESSMENT YEAR : 2010-11 M/S. BANK OF CEYLON 20/21, CASH MAJOR ROAD, NEW NO.2, ZERART GARDEN II LANE, EGMORE, CHENNAI - 600 008. PAN AAACB2218C. ( / APPLICANT) V. THE DEPUTY DIRECTOR OF INCOME-TAX, INTERNATIONAL TAXATION-I, CHENNAI. (/ RESPONDENT) APPLICANT BY : SHRI V.S.JAYAKUMAR, ADVOCATE RESPONDENT BY : SHRI A.B. KOLI, JCIT / DATE OF HEARING : 31.07.2015 / DATE OF PRONOUNCEMENT: 31.07.2015 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEE KS RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 16.4.20 15. 2. THE LD. AR SUBMITTED THAT THE NOTICE OF HEARIN G RECEIVED BY THE PETITIONER ON 20.3.2015 SENT TO THE OFFICE O F THE CHARTERED - - MA 59/1 5 2 ACCOUNTANTS. SINCE THE CHARTERED ACCOUNTANTS WERE CONSTANTLY TRAVELLING FOR BANK AUDITS DURING THE SAID PERIOD, THE HEARING NOTICE SENT BY THE PETITIONER COULD NOT BE ATTENDED TO OR TO TAKE SUITABLE STEPS FOR HANDING IT OVER TO ADVOCATE, SRI V.S.JAYAKUMAR SO AS TO INSTRUCT HIM TO APPEAR ON THE DATE OF HEAR ING OF THE APPEAL LISTED ON 16.4.2015 BEFORE THE TRIBUNAL. F URTHER, IT WAS SUBMITTED THAT IN VIEW OF THE ABOVE PECULIAR CIRCUM STANCES, THE PETITIONER COULD NOT MAKE ANY ALTERNATIVE ARRANGEME NTS TO ENGAGE ANY OTHER AUTHORIZED REPRESENTATIVE TO APPEA R BEFORE THE TRIBUNAL ON 16.4.2015 AND PRAYED FOR ADJOURNMEN T. THEREFORE, THE LD. AR PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 16.4.2015 MAY BE RESTORED AND MAY BE GIVEN AN OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE TO REPRESENT ITS CASE. THE LD. DR HAS NOT RAISED ANY OBJECTION. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OP INION THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG WAS NEITHER WILLFUL NOR WANTON AND THE REASONS GIVEN BY THE LD. COUNSEL FOR THE ASSESSEE ARE GOOD AND SUFFICIENT TO CONDONE THE NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 16.4.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR - - MA 59/1 5 3 FRESH HEARING ON 17.8.2015 AND NO FRESH NOTICE OF H EARING WOULD BE SERVED ON BOTH THE PARTIES. THIS ORDER ITSELF W ILL SERVE AS NOTICE OF HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. ORDER PRONOUNCED ON FRIDAY, THE 31 ST OF JULY, 2015 AT CHENNAI. SD/- SD/- ( ! '#$% & ) ( '% ( ) ) (CHALLA NAGENDRA PRASAD) (CHANDRA POOJA RI) $ &: /JUDICIAL MEMBER # &:/ACCOUNTANT MEMBER #$ /CHENNAI, B&' /DATED, THE 31 ST JULY, 2015. MPO* C&#D EF G#F /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. C C H ( ) /CIT(A) 4. C C H /CIT 5. FI' J /DR 6. 'K L /GF.