Gokul Pipes, CHENNAI V. ACIT, CHENNAI

MA 87/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4441 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 15-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 27-04-2016
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M. P . NO. 87/MDS/2016 [IN I.T.A.NO. 9 78/MDS/2013 ] / ASSESSMENT YEAR :200 9 - 1 0 M/S. GOKUL PIPES, NO. 28, BESANT AVENUE , ADYAR, CHENNAI 600 0 20 . [PAN: A A HFG9834D] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , BUSINESS CIRCLE III , CHENNAI 600 0 34 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI K. MEENAKSHISUNDARAM, ITP / RESPONDENT BY : MS. SUPRIYO PAL , J CIT / DATE OF HEARING : 15 . 0 7 .201 6 / DATE OF P RONOUNCEMENT : 20 . 0 7 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEK S TO GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I .T.A. NO. 9 78 /MDS/2 01 3 DATED 2 9 . 02.2016 RELEVANT TO THE ASSESSMENT YEAR 2009 - 10. THE ASSESSEE HAS SUBMITTED THAT THE MANAGING PARTNER OF THE ASSESSEE IS ALSO MANAGING DIRECTOR OF THREE OTHER CO M P AN IES AND AS ALL THE COMPANIES ARE BECAME SICK, EXCEPT THE ASSESSEE - COMPANY, HE COULD NO T CONCENTRATE ON INCOME TAX M.P . NO . 8 7 /M/ 1 6 2 PROCEEDINGS SINCE MOST OF THE STAFF MEMBERS LEFT. MOREOVER, THE PETITIONER WAS CONCENTRATING ON RECOVERY OF THE COMPANIES FROM NPA, HE COULD NOT ABLE APPEAR ON THE DATE OF HEARING. FURTHER, THE C.A. OF THE ASSESSEE WAS S ICK, HE COULD NOT ABLE PUT HIS APPEARANCE ON THE DATE OF HEARING. THEREFORE, NON - APPEARANCE AT THE TIME OF HEARING IS NEITHER WILFUL NOR WANTON AND THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED FOR HEARING. 2 . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. VIDE ORDER DATED 06.11.2015 IN M.P. NO. 129/MDS/2015, THE EX - PARTE ORDER OF THE TRIBUNAL DATED 15.12.2014 WAS RECALLED AND POSTED FOR HEARING ON 23.02.2016. SINCE THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE, THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED VIDE ORDER DATED 29.02.2016 FOR WANT OF PROSECUTION. A GAIN, THE ASSESSEE BY THIS PRESENT PETITION SEEKS TO RECALL THE EX - PARTE ORDER OF THE TRIBUNAL WITH A PLEA TO GIVE ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. BY CONSIDERING THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RE CALL OUR EX - PARTE ORDER DATED 2 9 .02 .201 6 AND FIX THE APPEAL FOR HEARING M.P . NO . 8 7 /M/ 1 6 3 ON 1 9 . 1 0 .201 6 . SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEO US PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 20 TH JULY , 201 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 20 . 0 7 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.