Sivasakthi Environment Trust, Salem V. ITO, Salem

MA 8/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5372 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 09-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURPIYO PAL
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . , . , $ % BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.7 AND 8 MDS/2017 IN I.T.A.NOS.2367 &2368/MDS/2016 ( / ASSESSMENT YEARS :2010-11 & 2011-12) M/S. SIVASAKTHI ENVIRONMENT TRUST B-5, PALACE TOWER COMMERCIAL COMPLEX, CHERRY ROAD, SALEM-636 001. VS THE INCOME TAX OFFICER, WARD-I(1), SALEM. PAN: AAGTS1063H (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI T. VASUDEVAN, ADVOCATE /RESPONDENT BY : SHRI SURPIYO PAL, JCIT /DATE OF HEARING : 24.03.2017 /DATE OF PRONOUNCEMENT : 24.03.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSE SSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N OS.2367 & 2368/MDS/2016 DATED 10.11.2016 FOR THE ASSESSMENT Y EARS 2010- 11 & 2011-12 PASSED EX-PARTE FOR NON-APPEARANCE. 2 MP NO. 7 & 8/MDS/2017 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING WAS RECEIVED AND HANDED OVER TO HIS CHARTERED ACCOUNTANT SHRI D. PREMNATH TO REPRESENT THE APPEAL ON HIS BEHALF. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE BECAME A WARE ABOUT THE NON-APPEARANCE OF HIS AUTHORIZED REPRESENTATIVE ONL Y ON RECEIPT OF THE ORDER OF THE TRIBUNAL. SUBSEQUENTLY, IT WAS LE ARNED THAT THE ASSESSEES AUTHORIZED REPRESENTATIVE COULD NOT APPE AR BEFORE THE TRIBUNAL ON 10.11.2016 SINCE HE FELL SICK AND WAS H OSPITALIZED FOR FEW DAYS DURING THAT PERIOD. THE LD. AR PRODUCED T HE CERTIFICATE ISSUED BY THE DOCTOR STATING THAT SHRI D. PREMNATH IS SUFFERING FROM ELIPSY, ADMITTED IN HOSPITAL ON 30.09.2016 AND ADVI SED NOT TO TRAVEL FOR 60 DAYS DUE TO HIS ILL HEALTH. THE LD. AR ARGU ED THAT FAILURE TO APPEAR BEFORE THE TRIBUNAL ON 10.11.2016 WAS NEITHE R WILLFUL NOR WANTON BUT DUE TO THE CIRCUMSTANCES BEYOND HIS CONT ROL. THEREFORE, THE LD.AR PLEADED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE TO PURSUE ITS APPEAL BY RECALLING THE EX-PARTE ORDER PASSED BY THE TRIBUNAL. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL AND PLEADED FOR DISMISSING THE MISCELLANEO US PETITIONS OF THE ASSESSEE. 3 MP NO. 7 & 8/MDS/2017 4. AFTER HEARING BOTH THE SIDES AND CONSIDERING T HE FACTS AND CIRCUMSTANCE EXPLAINED BY THE LD.A.R, IN THE INTERE ST OF JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE ITS CASE BEFORE THE TRIB UNAL. ACCORDINGLY, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 10 .11.2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 15.06.2017. SINCE BOTH THE PARTIES WERE PRESENT, NOTICE NEED NO T BE ISSUED. 5. IN THE RESULT, BOTH THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 24 TH MARCH, 2017. SD/- SD/- ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 24 TH MARCH, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.