Madura Coats Private Limited, Madurai V. DCIT, Madurai

MA 97/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5767 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 06-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MURALI MOHAN
• Assessee Lawyers: K R VASUDEVAN

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. 97/MDS/2017 [IN I.T.A.NO. 548/MDS/2016 ] ASSESSMENT YEAR :20 11 - 12 M/S. MADURA COATS PVT. LTD., P.O. NO. 35, NEW JAIL ROAD, MADURAI 625 001. [PAN: A ABCM8279K ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE 2, MADURAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI K.R. VASUDEVAN, ADVOCATE / RESPONDENT BY : SHRI MURALI MOHAN , ADDL. CIT / DATE OF HEARING : 0 2 . 0 6 .201 7 / DATE OF P RONOUNCEMENT : 21 . 0 8 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 548/MDS/2016 DATED 31.01.2 017 FOR THE ASSESSMENT YEAR 2011 - 12. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE PETITIONER HAS SUBMITTED THAT THE CASE OF THE ASSESSEE WAS FIXED FOR HEARING ON 08.11.2016 ALONG WITH THE CASE PERTAINING TO ASSESSMENT YEAR 2009 - 10. WHILE THE M.P. NO . 97 /M/ 1 7 2 CASE OF AY 2009 - 10 [IN I.T.A. NO. 770/MDS/2014] GOT HEARD ON THE SAME DAY, THE CASE PERTAINING TO AY 2011 - 12 WAS ADJOURNED TO 30.01.2017. WHILE THE AR OF THE ASSESSEE SIGNED ON THE ORDER SHEET OF BOTH AY 2009 - 10 AND 2011 - 12, THE AR INADVERTENTLY RECORDED THE WR ONG DATE OF HEARING FOR AY 2011 - 12 IN HIS NOTING, WHILE EVENTUALLY LED TO NON - REPRESENTATION BY THE AR ON THE ACTUAL DATE OF HEARING POSTED ON 30.01.2017. SINCE NON - APPEARANCE IS WILFUL OR WANTON, T HE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE EX - PAR TE ORDER PASSED BY THE TRIBUNAL DATED 31.01.2017 MAY KINDLY BE RECALLED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE TRIBUNAL. 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 PETITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF TH E APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 31.01.2017 AND POST THE APPEAL FOR HEARING ON 2 4 .08.2017. SINCE THE M.P. NO . 97 /M/ 1 7 3 LD. C OUNSEL 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 M.P. FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED ON THE 21 ST AUGUST , 201 7 AT CHENN AI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 21 . 0 8 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.