Ashok Leyland John Deere Construction Equipment Co. Pvt. Ltd., CHENNAI V. DCIT Corporate Circle 1(1), CHENNAI

MA 75/CHNY/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5603 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R VIJAYARAGHAVAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , ! ' # $ , & $' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER (( / M.P. NO.75/CHNY/2019 (IN I.T.A. NO.2131/CHNY/2018) ) *) / ASSESSMENT YEAR : 2013-14 M/S ASHOK LEYLAND JOHN DEERE CONSTRUCTION EQUIPMENT CO. PVT. LTD., AG-1, RAGAMALLIGE, NO.26, KUMARAN COLONY MAIN ROAD, VADAPALANI, CHENNAI - 600 026. PAN : AAHCA 8691 F V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI - 600 034. (,-) /PETITIONER) (,.-// RESPONDENT) ,-) 1 2 /PETITIONER BY : SH. R. VIJAYARAGHAVAN, ADV OCATE ,.-/ 1 2 / RESPONDENTS BY : SHRI J. PAVITRAN KUMAR, JCIT 3 1 4& / DATE OF HEARING : 15.11.2019 56* 1 4& / DATE OF PRONOUNCEMENT : 15.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 07.03.2019. 2. SH. R. VIJAYARAGHAVAN, THE LD.COUNSEL FOR THE AS SESSEE, SUBMITTED THAT THE ASSESSEES COUNSEL SH. VIKRAM VI JAYARAGHAVAN 2 M.P. NO.75/CHNY/19 WAS OUT OF STATION. THEREFORE, THE ASSESSEE INADVE RTENTLY OMITTED TO FILE THE APPLICATION FOR ADJOURNMENT. ACCORDING TO THE LD. COUNSEL, THE ASSESSEE WAS UNDER THE IMPRESSION THAT ITS COUN SEL WOULD FILE APPLICATION FOR ADJOURNMENT. THEREFORE, ACCORDING TO THE LD. COUNSEL, NO ONE COULD NOT APPEAR BEFORE THIS TRIBUN AL ON THE DATE OF HEARING. 3. WE HEARD SHRI J. PAVITRAN KUMAR, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT DUE TO MISCOMMUNICATION BETWEEN THE COUNSEL AND THE ASSESS EE, NO ONE COULD APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL W AS TAKEN UP FOR HEARING ON 07.03.2019. HENCE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PA RT OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. T HEREFORE, IN EXERCISE OF THE JURISDICTION CONFERRED ON THIS TRIB UNAL UNDER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THE TRIBUNAL DATED 07.03.2019 IS HEREBY RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.2131/CHNY/2018 STANDS RES TORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL BEFORE REGULAR BENCH ON 11.02.2020. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH TH E PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SE PARATE NOTICE OF 3 M.P. NO.75/CHNY/19 HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE OF HEARING FOR 11.02.2020. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 15 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- (! ' # $ ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANES AN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 15 TH NOVEMBER, 2019. RSR 1 ,49( :(*4 /COPY TO: 1. ,-) / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. (< ,4 /DR 6. =) > /GF.