Karad Projects and Motors Ltd. v. The Assistant Commissioner of Income-tax, Company Circle-II(4), Chennai
[Citation -2019-LL-0927-132]
| Citation | 2019-LL-0927-132 |
|---|---|
| Appellant Name | Karad Projects and Motors Ltd. |
| Respondent Name | The Assistant Commissioner of Income-tax, Company Circle-II(4), Chennai |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 27/09/2019 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Keyword Tags | reasonable cause • recalling order • non-appearance • sufficient cause • mistake in order |
| Bot Summary: | PAN:AADCA 9556 F ) '/Respondent) ' / Appellant by : Mr.N.Arjun Raj, ' /Respondent by : Mr.K.G.Arun Raj,J. C.I.T, D.R /Date of Hearing : 27.09.2019 /Date of Pronouncement : 27.09.2019 /ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: The Assessee has filed the present Miscellaneous Petition praying for recall of the order of the Tribunal on the ground that the date of hearing was noted mistakenly as 13.07.2019 instead of 13.06.2019. AR could not appear before this Tribunal on 13.06.2019, when the appeal is taken up for hearing. The learned counsel for the assessee submitted that the order of the Tribunal dated 19.06.2019 may be recalled, since the assessee was prevented from sufficient cause from appearing before this Tribunal and an opportunity may be given to the assessee. DR, Mr.K.G.Arun Raj, there was no reasonable cause on the part of the assessee for not appearing before this Tribunal. Since the appeal was disposed of on merits, it is not necessary to recall the order of the Tribunal. A perusal of the order of the Tribunal dated 19.06.2019 shows that the appeal of assessee was disposed of on merits. The appeal of the assessee stands restored on the file of this M.P No.183/Chny/2019 :- 3 -: Tribunal. |