Neelamalai Agro Industries Ltd., CHENNAI V. ACIT, CHENNAI

MA 84/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4468 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Assessee Lawyers: R MEENAKSHISUNDARAM
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P.NO. 84/MDS/2016 % ./ I.T.A. NO. 1224/MDS/2014 & ' ()' / ASSESSMENT YEAR:- 2009-2010 M/S. NEELAMALAI AGRO INDUSTRIES LTD, 64, RUKMANI LAKSHMIPATHI SALAI, EGMORE, CHENNAI 600 008. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV(4) CHENNAI. [PAN AAACN 1143N] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. R. MEENAKSHISUNDARAM, ADVOCATE RESPONDENT BY : SHRI. R. DURAIPANDIAN, IRS, JCIT. * ( + ,- / DATE OF HEARING : 24-06-2016 ./) + ,- / DATE OF PRONOUNCEMENT : 24-06-2016 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITION THE ASSESSEE SEEKS T O RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1224/MDS/ 2014, DATED 18.03.2016. M.P.N0.84/M DS/2016 IN ITA NO.1224/MDS/2014 :- 2 -: 2. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT SI NCE HE WAS UNDER MEDICAL TREATMENT HE COULD NOT APPEAR BEF ORE THE TRIBUNAL ON 14.03.2016 AND HIS NON APPEARANCE BEFORE THE TR IBUNAL WAS NEITHER WILLFUL OR WANTON. HENCE, THERE EXITS SUFFI CIENT CAUSE FOR RECALLING THE ORDER IN TERMS OF RULE 24 OF THE APPE LLATE TRIBUNAL RULES, 1963. HE RELIED ON THE JUDGMENT OF THE DELHI HIGH C OURT IN THE CASE OF CIT VS. HEMLA HOZIERY DYEING & PRINTING MILLS (P) L TD 286 ITR 646 FOR THIS PURPOSE. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTIONS FOR RECALLING THE ORDER OF THE T RIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL. THE MISCELLANEOUS PETITION WERE FILED BY THE ASSESS EE SEEKING THE RECALL OF THE ORDER IN ABOVE APPEAL. IN OUR OPINI ON, THERE WAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING ON 14.03.2016. ACCORDINGLY, WE ARE INCLINE D TO RECALL THE ORDER OF THE TRIBUNAL DATED 18.03.2016 ON THE ABOVE APPEA L AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 19.09.2 016. THIS ORDER OF THE TRIBUNAL TO BE TREATED AS NOTICE OF HEARING TO BOTH THE PARTIES AND M.P.N0.84/M DS/2016 IN ITA NO.1224/MDS/2014 :- 3 -: NO SEPARATE NOTICE WOULD BE SENT TO THE PARTIES CO NCERNED. 5. THE MISCELLANEOUS PETITIONS FIELD BY THE ASSESSEE IN M.P. NO.84/MDS/2016 ARE ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 24TH DAY OF JUNE, 2 016 AT CHENNAI. SD/- SD/- (DUVVURU RL REDDY) / JUDICIAL MEMBER (CHANDRA POOJARI) / ACCOUNTANT MEMBER DATED:24.06.2016 KV COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR