Gem Hospital and Research Centre Private Limited , Coimbatore V. ACIT Corporate Circle 2 , Coimbatore

MA 93/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0123 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMACHANDRAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . , . . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 93 /CHNY/20 18 (IN ITA NO.1620/CHNY/2017) '# # /ASSESSMENT YEAR: 2014-15 M/S.GEM HOSPITAL & RESEARCH- CENTRE PVT. LTD., 45A, PANKAJA MILL ROAD, RAMANATHAPURAM, COIMBATORE-641 045. VS. THE ASST. COMMISSIONER OF- INCOME TAX, CORPORATE CIRCLE-2, COIMBATORE. [PAN: AABCG 8302 P ] ( & /APPELLANT) ( '(& /RESPONDENT) & ) / APPELLANT BY : MR.S.RAMACHANDRAN, CA '(& ) /RESPONDENT BY : MR.ARV.SREENIVASAN, JCIT ) /DATE OF HEARING : 27.07.2018 ) /DATE OF PRONOUNCEMENT : 04.09.2018 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE AS SESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.1620/MDS/201 7 DATED 04.04.2018 FOR THE AY 2014-15. 2. BY REFERRING TO THE PETITION, LD.COUNSEL FOR THE PETITIONER HAS SUBMITTED THAT THIS APPEAL WAS POSTED FOR HEARING ON 13.12.2018. L D.COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL FOR PRESENTING THE C ASE. HE FURTHER SUBMITTED THAT NON- APPEARANCE IS NEITHER WILLFUL NOR WANTON BUT FOR TH E CIRCUMSTANCES BEYOND HIS CONTROL. THEREFORE, THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 04.04.2018 MAY KINDLY MP NO.93/CHNY/2018 (IN ITA NO.1620/CHNY/2017) :- 2 -: RECALL AND THE PETITIONER MAY BE GIVEN AN OPPORTUNI TY TO PRESENT ITS CASE BEFORE THE TRIBUNAL. ON THE OTHER HAND, THE LD.DR OPPOSED THI S PETITION. 3. WE HAVE HEARD BOTH THE SIDE AND PERUSED THE PETI TION FILED BY THE ASSESSEE. 4. LD.COUNSEL FOR THE PETITIONER SUBMITTED THAT HE HAD SUSTAINED FRACTURE INJURY ON HIS LEG AND UNDERWENT A SURGICAL OPERATION ON 09.01 .2018 AND HE WAS ADVISED BED REST FOR TWO MONTHS AND HE WAS NOT IN A POSITION TO TRAVEL. 5. AFTER CONSIDERING THE ABOVE SAID ARGUMENT, WE FI ND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. WHILE ACCEPTING THE PLEA OF THE ASSESSEE, WE RECALL THE E XPARTE ORDER DATED 04.04.2018 AND POSTED THIS APPEAL FOR HEARING ON 05.09.2018. SINC E, LD.COUNSEL HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET , NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 4 TH DAY OF SEPTEMBER, 2018, IN CHENNAI. SD/- SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( . . ) ( DUVVURU R.L. REDDY ) ' /JUDICIAL MEMBER /CHENNAI, / /DATED: SEPTEMBER 04, 2018. TLN ) ''01 21 /COPY TO: 1. & /APPELLANT 4. 3 /CIT 2. '(& /RESPONDENT 5. 1 ''' /DR 3. 3 ( )/CIT(A) 6. # /GF