Seyon-E-Hwa Automotive Chennai Pvt Ltd., Kancheepuram V. DCIT, CHENNAI

MA 95/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5674 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOPI KRISHNA
• Assessee Lawyers: V VEERARAGHAVAN; ANKITA VASHISTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , !'# .$%$&, ( #) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ** / M.P. NO.95/MDS/2017 (IN I.T.A. NO.439/MDS/2016) & +& / ASSESSMENT YEAR : 2011-12 M/S SEOYON E-HWA AUTOMOTIVE CHENNAI PVT. LTD., (FORMERLY KNOWN AS HANYANG AUTOMOTIVE INDIA PVT. LTD.), PLOT NO.A5/1, SIPCOT INDUSTRIAL GROWTH CENTRE, MATHUR VILLAGE, ORAGGADAM, SRIPERUMBADUR TALUK, KANCHEEPURAM DISTRICT 602 105. PAN : AACCH 1370 D V. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE 2(2), CHENNAI - 600 034. (-.& /PETITIONER) (-/.0/ RESPONDENT) -.& 2 3 /PETITIONER BY : SHRI V. VEERARAGHAVAN, ADVOC ATE & MS. ANKITA VASHISTA, ADVOCATE -/.0 2 3 / RESPONDENT BY : SHRI GOPIKRISHNA, JCIT 4 2 5( / DATE OF HEARING : 05.01.2018 67+ 2 5( / DATE OF PRONOUNCEMENT : 11.01.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF ORDER OF THIS TRIBUNAL DATED 6 TH FEBRUARY, 2017. 2 M.P. NO.95/MDS/17 2. SHRI V. VEERARAGHAVAN, THE LD.COUNSEL FOR THE AS SESSEE, SUBMITTED THAT ORIGINALLY THE APPEAL WAS POSTED FOR HEARING ON 13.12.2016. SINCE 13.12.2016 HAPPENED TO BE CLOSED HOLIDAY ON ACCOUNT OF MILAD-E-NABI, THE CASE WAS POSTED TO 06. 02.2017. THE ASSESSEE ENQUIRED ABOUT THE POSTING ON 12.12.2016. THE REGISTRY INFORMED THE ASSESSEE THAT THE NOTICE OF HEARING WI LL BE ISSUED. ACCORDING TO THE LD. COUNSEL, THE ASSESSEE WAS CONF USED ABOUT THE DATE OF POSTING ON 14.12.2016 AFTER THE DECLARATION OF CLOSED HOLIDAY ON 13.12.2016 AND ADJOURNMENT OF APPEAL TO 06.02.20 17. DUE TO CONFUSION, ACCORDING TO THE LD. COUNSEL, THE ASSESS EE COULD NOT APPEAR ON 06.02.2017 WHEN THE APPEAL WAS TAKEN UP F OR HEARING. ACCORDING TO THE LD. COUNSEL, THERE WAS NO NEGLIGEN CE ON THE PART OF THE ASSESSEE. SINCE THE CONFUSION IS A BONAFIDE ON E, ACCORDING TO THE LD. COUNSEL, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. WE HEARD SHRI GOPIKRISHNA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE APPEAL OF THE ASSESSEE WAS ORIGINALLY POSTED ON 13.12.2016. DUE TO DECLARATION OF HOLIDAY ON 13.12.2016 ON ACCOUNT OF MILAD-E-NABI , THE APPEAL WAS ADJOURNED TO 14.12.2016. SUBSEQUENTLY IT WAS A DJOURNED TO 06.02.2017 AND THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE. 3 M.P. NO.95/MDS/17 THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE RE WAS A REAL CONFUSION IN THE MIND OF THE ASSESSEE SINCE THE APP EAL WAS ADJOURNED TO 14.12.2016 AND IT WAS ADJOURNED TO 06. 02.2017. MOREOVER, GIVING ONE MORE OPPORTUNITY TO THE ASSESS EE WOULD NOT PREJUDICE THE INTERESTS OF THE REVENUE IN ANY WAY. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ONE MORE OPPO RTUNITY WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. THIS TRIB UNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL ON 06.02. 2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, IN EXE RCISE OF POWER CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DA TED 06.02.2017 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.439/ MDS/2016 IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGI STRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 06.03.2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PA RTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE N OTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREAT ED AS NOTICE FOR HEARING ON 06.03.2018. 4 M.P. NO.95/MDS/17 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED COURT ON 11 TH JANUARY, 2018 AT CHENNAI. SD/- SD/- (!'# .$%$& ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GAN ESAN) ( / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 9 /DATED, THE 11 TH JANUARY, 2018. KRI. 2 -5:* ;*+5 /COPY TO: 1. -.& / PETITIONER 2. -/.0 /RESPONDENT 3. 4 <5 () /CIT(A) 4. 4 <5 /CIT 5. *= -5 /DR 6. & > /GF.