Nagarjuna Oil Corporation Ltd., CHENNAI v. ACIT, CHENNAI

MA 65/CHNY/2015 | 2010-2011
Pronouncement Date: 31-07-2015

Appeal Details

RSA Number 6521724 RSA 2015
Assessee PAN AAACN9369E
Bench Chennai
Appeal Number MA 65/CHNY/2015
Duration Of Justice 2 month(s) 30 day(s)
Appellant Nagarjuna Oil Corporation Ltd., CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Bench Allotted D
Date Of Final Hearing 31-07-2015
Next Hearing Date 31-07-2015
Assessment Year 2010-2011
Appeal Filed On 01-05-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH CHENNAI . ! '# $ %& BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI V. DURGA RAO JUDICIAL MEMBER M.A.NOS. 64 TO 66/MDS/2015 (IN ITA NO. 2267 2268 & 2269/MDS/2014) / ASSESSMENT YEARS : 2009-10 2010-11 AND 2012-13 M/S. NAGARJUNA OIL CORPORATION LTD. BLOCK B NEW NO.53 (OLD NO.31) DR. RADHAKRISHNAN SALAI MYLAPORE CHENNAI 600 004. PAN AAACN9369E . ( / APPLICANT) V. THE ASSISTANT COMMISSIONER OF INCOME-TAX TDS CIRCLE-II CHENNAI 34. (/ RESPONDENT) APPLICANT BY : SHRI R. VIJAYARAGHAVAN ADVOCATE RESPONDENT BY : SHRI A.B.KOLI JCIT / DATE OF HEARING : 31.07.2015 / DATE OF PRONOUNCEMENT: 31.07.2015 ' / O R D E R PER BENCH BY THESE MISCELLANEOUS PETITIONS THE ASSESSEE S EEK RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 7.4.2015. 2. THE LD. AR SUBMITTED THAT ON THE FIRST DATE OF H ARING DATED 11.12.2014 THE LD. COUNSEL FOR THE ASSESSEE SOUGHT - - MA 64 TO 66/15 2 ADJOURNMENT AND THE CASE WAS POSTED FOR HEARING ON 7.4.2015. FURTHER HE SUBMITTED THAT WHEN THE APPEAL WAS CALL ED FOR HEARING ON 7.4.2015 THE LD. COUNSEL FOR THE ASSESS EE WHO WAS PRESENT IN THE TRIBUNAL HELD UP BEFORE THE OTHER BE NCH OF THE TRIBUNAL AND COULD NOT REPRESENT THE CASE. THE LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING WAS NEITHER WILLFUL NOR WANTON BUT DUE TO THE ABOVE REASON WH ICH MAY BE CONDONED AND THE ORDER BE RECALLED AND POSTED FOR H EARING. THE LD. DR HAS NOT RAISED ANY OBJECTION. 3. AFTER HEARING BOTH THE PARTIES WE ARE OF THE OP INION THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG WAS NEITHER WILLFUL NOR WANTON AND THE REASONS GIVEN BY THE LD. COUNSEL FOR THE ASSESSEE ARE GOOD AND SUFFICIENT TO CONDONE THE NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG. ACCORDINGLY IN THE INTEREST OF JUSTICE WE RECALL EX-PARTE ORDER DATED 7.4.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HEARING ON 4.11.2015 AND NO FRESH NOTICE OF H EARING WOULD BE SERVED ON BOTH THE PARTIES. THIS ORDER ITSELF W ILL SERVE AS NOTICE OF HEARING TO BOTH THE PARTIES. - - MA 64 TO 66/15 3 4. IN THE RESULT THE MISCELLANEOUS PETITIONS ARE A LLOWED. ORDER PRONOUNCED ON FRIDAY THE 31 ST OF JULY 2015 AT CHENNAI. SD/- SD/- ( . ! ) ( '#$ % & ) (V.DURGA RAO) (CHANDRA POOJARI) 8 9 /JUDICIAL MEMBER : 9/ACCOUNTANT MEMBER ':8 /CHENNAI B # /DATED THE 31 ST JULY 2015. MPO* C :D EF G:F /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. C C H ( ) /CIT(A) 4. C C H /CIT 5. FI! J /DR 6. !K L /GF.