VIL International Ltd., CHENNAI V. DCIT, CHENNAI

MA 83/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3389 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 21-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 08-07-2015
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: B PURUSHOTAMAN
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , ! ' # , $ %& BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.A.NO. 83/MDS/2015 (IN ITA NO. 1467/MDS/2014) / ASSESSMENT YEAR : 2006-07 M/S. VIL INTERNATIONAL LTD., AE 109, 10 TH MAIN ROAD, ANNA NAGAR, CHENNAI 600040. PAN AABCV2233L ( APPLICANT) V. THE DEPUTY COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE-III(4), CHENNAI - 34. ( / RESPONDENT) APPLICANT BY : SHRI B. PURUSHOTAMAN, CA RESPONDENT BY : DR. B. NISCHAL, JCIT / DATE OF HEARING : 21.08.2015 / DATE OF PRONOUNCEMENT: 21.08.2015 ' / 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 29.5.20 15. 2. THE LD. AR SUBMITTED THAT THE NON-APPEARANCE I S NEITHER WILLFUL NOR DELIBERATE BUT DUE TO GENUINE COMMUNICA TION GAP - - MA 83/1 5 2 BETWEEN THE ASSESSEE AND AUDITOR/AUTHORIZED REPRESE NTATIVE. THE ASSESSEE RELIED ON THE DECISION OF THE SUPREME COURT WHICH POINTED OUT THAT THE ASSESSEE HAVING ENGAGED THE COUNSEL CANNOT BE FAULTED WITH AND THE ASSESSEE SHOULD NOT SUFFER FOR THE INACTION, DELIBERATE OMISSION OR MISDEMEANOR OF HIS AGENT AND THE JUDICIAL FORUM CANNOT BE A PART TO INNOCENT PAR TY SUFFERING INJUSTICE (REFIQ ANWAR VS. MUNSHILAL (AIR 1981 SC14 00). FURTHER, IT IS SUBMITTED THAT ARTICLE 39A OF THE CO NSTITUTION OF INDIA ALSO MANDATES THAT JUSTICE SHOULD NOT BE DENI ED ON ACCOUNT OF DISABILITY OF THE PETITIONER. THEREFORE, THE LD . AR PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 29.5.2015 MAY BE R ESTORED AND MAY BE GIVEN AN OPPORTUNITY OF BEING HEARD TO THE A SSESSEE TO REPRESENT ITS CASE. THE LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES. WE ARE OF THE O PINION THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING WAS NEITHER WILLFUL NOR WANTON, BUT, WAS FOR THE REASON MENTIONED IN THE PETITION. WE ARE SATISFIED THAT THERE IS A RE ASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE O F HEARING. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER - - MA 83/1 5 3 DATED 29.5.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HEARING ON 12.10.2015. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. ORDER PRONOUNCED ON FRIDAY, THE 21 ST OF AUGUST, 2015 AT CHENNAI. SD/- SD/- ( !' # ) ( $' % & ' ) (CHALLA NAGENDRA PRASAD) (CHANDRA POOJA RI) ! #8 /JUDICIAL MEMBER #8/ACCOUNTANT MEMBER ! /CHENNAI, @#$ /DATED, THE 21 ST AUGUST, 2015. MPO* A# B CD% EF D /COPY TO: 1. E%G /APPELLANT 2. /RESPONDENT 3. A A H (E%G) /CIT(A) 4. A A H /CIT 5. DIG J /DR 6. K L /GF.