Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 8925 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
24-08-2012
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
24-08-2012
Assessment Year
2005-2006
Appeal Filed On
10-07-2012
Judgement Text
IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI. BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER M.P.NOS. 91, 92 AND 93/MDS/2012 [IN I.T.A. NOS. 568, 569 AND 570/MDS/2012 ASSESSMENT YEARS : 2005-06, 06-07 AND 07-08 M/S. PPN POWER GENERATING COMPANY PVT. LTD., JHAVER PLAZA, 3 RD FLOOR, 1A, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600034. [PAN:AABCP8131D] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE V (2), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE RESPONDENT BY : SHRI K. RAJAGOPAL, JCIT DATE OF HEARING : 24.08.2012 DATE OF PRONOUNCEMENT : 24.08.2012 ORDER PER N.S. SAINI, ACCOUNTANT MEMBER THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASS ESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 06.06.2012 PASSED IN I.T.A. NOS. 568 570/MDS/2012 FOR THE ASSESSMENT YEARS 2005-06 TO 2007-08. 2. IN THESE MPS, THE GRIEVANCE OF THE ASSESSEE IS THAT THE APPEALS OF THE ASSESSEE ARE DISMISSED BY THE TRIBUNAL ON THE GROUN D THAT THE ASSESSEE WAS NOT PRESENT IN THE COURT ON THE DAY FIXED FOR H EARING ON 06.06.2012 AND THEREFORE, THE ASSESSEE WAS NOT INTERESTED IN PROSE CUTING THE APPEALS. IT IS M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. .91 9191 91- -- -93 9393 93/M/ /M/ /M/ /M/12 1212 12 2 SUBMITTED BY THE ASSESSEE IN THE PETITIONS THAT HE WAS NOT AWARE ABOUT THE SERVICE OF NOTICE FOR POSTING OF HEARING AND CAME T O KNOW ABOUT IT ONLY ON RECEIPT OF ORDER FROM THE TRIBUNAL ON 06.06.2012. I T IS FURTHER STATED THAT THE ASSESSEES ASSISTANT MANAGER, FINANCE, WHO LOOKS AF TER THE TAXATION MATTER RECEIVED DEFECT NOTICE FROM THE TRIBUNAL ON 22.03.2 012, WHEREIN TWO DEFECTS WERE POINTED OUT NAMELY RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM AND FORM 35/GROUNDS OF APPEAL AND STATEMENT OF FACTS BEFORE THE CIT(A) NOT FILED IN DUPLICATE. THE NOTICE ALSO MENT IONED THE DATE OF HEARING AS ON 06.06.2012. THE ASSISTANT MANAGER, FINANCE OF THE ASSESSEE RECTIFIED THE DEFECTS ON 29.03.2012 AND WAS UNDER A BONAFIDE IMPRESSION THAT THE DATE MENTIONED IN THE NOTICE WAS FOR RECTIFICATION OF THE DEFECTS AND THAT THE TRIBUNAL WILL ISSUE FRESH NOTICE AFTER RECTIFICATIO N OF THE MISTAKE BY THE ASSESSEE. HENCE, HE HAD NOT INFORMED THE COUNSEL AB OUT THE DATE OF HEARING. IT IS STATED THAT THE NON-APPEARANCE ON TH E DATE OF HEARING IS NEITHER WILFUL NOR MALAFIDE, BUT DUE TO BONAFIDE REASONS. H ENCE, IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 06.06.2012 BE RECALLED AND THE APPEALS BE POSTED FOR HEARING ON MERITS. 3. THE DR DID NOT HAVE ANY OBJECTION TO THE RECALL ING OF THE ORDER OF THE TRIBUNAL DATED 06.06.2012 AND HEARING THE APPEALS O F THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIAL ON M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. .91 9191 91- -- -93 9393 93/M/ /M/ /M/ /M/12 1212 12 3 RECORD, WE ARE OF THE CONSIDERED VIEW THAT THE ASSE SSEE HAD A REASONABLE CAUSE FOR NOT BEING PRESENT ON THE DATE OF HEARING. WE, THEREFORE, RECALL OUR ORDER DATED 06.06.2012 AND FIX THE APPEALS FOR HEAR ING ON 29.10.2012. BOTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTI CE OF HEARING IS DISPENSED WITH. 5. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 24 TH OF AUGUST, 2012 AT CHENNAI. SD/- SD/- (V. DURGA RAO) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER CHENNAI, DATED, THE 24.08.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.
