Income Tax Appellate Tribunal - Chennai
Blue Metals Company Pvt Ltd., Chennai vs Jcit (Osd), Chennai on 27 October, 2017
आयकर अपील
य अ धकरण, 'बी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH, CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं
ी ए. मोहन अलंकामणी, लेखा सद य केसम&
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
'व'वध या चका सं / M.P. Nos.195 & 196/Mds/2017
(in I.T.A. Nos.1543 & 1544/Mds/2016)
नधा(रण वष( / Assessment Years : 2008-09 & 2011-12
M/s Blue Metals Company Pvt. Ltd., The Joint Commissioner of
32/2, BMC House, Halls Road, v. Income Tax,
Egmore, Chennai - 600 008. Corporate Circle - 1(2),
Chennai - 600 034.
PAN : AACCB 7122 P
(+ाथ(क/Petitioner) (+-यथ./Respondent)
+ाथ(क क0 ओर से /Petitioner by : Shri Raghav Menon, Advocate
+-यथ. क0 ओर से/Respondent by : Shri AR.V. Sreenivasan, JCIT
सन
ु वाई क0 तार
ख/Date of Hearing : 27.10.2017
घोषणा क0 तार
ख/Date of Pronouncement : 27.10.2017
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
The assessee has filed the present Miscellaneous Petitions praying for recall of the order of this Tribunal dated 07.04.2017.
2. Shri Raghav Menon, the Ld.counsel for the assessee, submitted that the notice of hearing received from this Tribunal was misplaced, therefore, the assessee could not intimate to its 2 M.P. Nos.195 & 196/Mds/17 Chartered Accountant who is handling the matter. According to the Ld. counsel, since the employee, who received the notice, misplaced, the assessee was prevented from sufficient cause. Therefore, according to the Ld. counsel, the assessee could not appear before this Tribunal on 02.03.2017 when the appeal was taken up for hearing. He prayed that an opportunity may, therefore, be given to present the case on merit.
3. We heard Shri AR.V. Sreenivasan, the Ld. Departmental Representative also. It is not in dispute that the notice received by the assessee was misplaced, therefore, the assessee could not intimate the date of hearing to its Chartered Accountant. This Tribunal is of the considered opinion that giving one more opportunity to the assessee would not prejudice to the interests of Revenue. It would promote the cause of justice. Accordingly, in exercise of power conferred on this Tribunal under proviso to Rule 25 of Income Tax (Appellate Tribunal) Rules, 1963, the order of this Tribunal dated 07.04.2017 is hereby recalled. Now the appeals of the assessee in I.T.A. Nos.1543 & 1544/Mds/2016 stand restored. The Registry is directed to post the appeals for final disposal on 20.12.2017. Since the date of hearing was announced in the open court before both the parties, it may not be necessary for the 3 M.P. Nos.195 & 196/Mds/17 Registry to issue a separate notice of hearing. In other words, a copy of this order shall be served as notice of hearing for 20.12.2017.
4. With the above observation, both the Miscellaneous Petitions filed by the assessee are allowed.
Order pronounced in the open court on 27th October, 2017 at Chennai.
sd/- sd/-
(ए. मोहन अलंकामणी) (एन.आर.एस. गणेशन)
(A.Mohan Alankamony) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
th
6दनांक/Dated, the 27 October, 2017.
Kri.
आदे श क0 + त7ल'प अ8े'षत/Copy to:
1. +ाथ(क/Petitioner
2. +-यथ./Respondent
3. आयकर आयु9त (अपील)/CIT(A)
4. आयकर आयु9त/CIT
5. 'वभागीय + त न ध/DR
6. गाड( फाईल/GF.