M/s. Agnite Education Limited (Formerly Teledata Informatics Ltd.), CHENNAI V. ITO (OSD), CHENNAI

MA 103/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6526 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 17-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANIL NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER] M.P.NO.103/MDS/2011 [ARISING OUT OF I .T.A NO. 608/MDS/2009] ASSESSMENT YEAR : 2004-05 M/S AGNITE EDUCATION LTD [FORMERLY TELEDATA INFORMATICS LTD.) NO.37/1, TELEDATA TOWERS VELACHERY TAMBARAM MAIN ROAD VELACHERY CHENNAI 600 042 [PAN AAACT2976K] VS THE INCOME-TAX OFFICER (OSD) COMPANY CIRCLE III(2) CHENNAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI ANIL NAIR RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THROUGH THIS MISCELLANEOUS PETITION , THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THIS TRIBUNAL DATE D 30.5.2011 IN ITA NO.608/MDS/2009, FOR ASSESSMENT YEAR 2004-05. 2. IN THE PETITION IT IS STATED THAT ON THE DATE OF HEARING, AS THE ASSESSEES REPRESENTATIVE WAS ILL, HE COULD NOT APP EAR BEFORE THE TRIBUNAL TO REPRESENT THE CASE. FURTHER, THE NON- APPEARANCE WAS DUE TO THE REASONS BEYOND THE CONTROL OF THE ASSESSEE A ND WAS NEITHER M.P 103/11 :- 2 -: INTENTIONAL NOR DELIBERATE, AND THEREFORE, PRAYED F OR RECALLING OF THE ORDER. 3. AFTER HEARING BOTH SIDES, WE ARE OF THE CONSID ERED OPINION THAT THE ASSESSEE WAS DEPRIVED OF THE OPPORTUNITY O F HEARING BECAUSE OF THE SICKNESS OF ITS AR. WE THEREFORE, RECALL T HE TRIBUNAL ORDER IN QUESTION AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 7.9.2011. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE NOTICE OF HEARING AFRESH. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATI ON STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 .7.2011. SD/- SD/- (N.S.SAINI) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 8 TH JULY, 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR