M/s. Amutham Enterprises, Coimbatore V. ITO, Coimbatore

MA 109/CHNY/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3745 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 21-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G BASKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI (BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER A ND SHRI GEORGE MATHAN, JUDICIAL MEMBER) .. M.A. NO.109/MDS/2010 (IN ITA NO, 1894/MDS/2009) ASSESSMENT YEAR : 2005-06 M/S. AMUTHAM ENTERPRISES, 31-B, MANIAM VELAPPAR STREET, K.K. PUDUR, SAIBABA COLONY, COIMBATORE-641 038. PAN : AACFA3373N (APPLICANT) V. THE INCOME-TAX OFFICER, WARD-II(2), COIMBATORE. (RESPONDENT) APPLICANT BY : SHRI G. BASKAR RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION AFILED BY THE ASSESSEE AGAINST THE ORDE R OF THE TRIBUNAL IN ITA NO. 1894/MDS/2009 DATED 01-03-2010 FOR THE ASSESSMENT YEAR 2004-05. 2. THE APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 0 1-03-2010. NOTICE OF HEARING SENT TO THE ASSESSEE WAS RECEIVED BACK WITH THE POSTAL REMARK LEFT. NONE APPEARED ON BEHALF OF THE ASSESSEE. HENCE THE APPEAL WAS DISMISSED FOR NON-PROSECUTION IN LIMINE ON 01-03-2010. 3. SHRI G. BASKAR, ADVOCATE REPRESENTED ON BEHALF O F THE APPLICANT AND SHRI SHAJI P.JACOB, LEARNED D.R. REPRESENTED ON BEHALF O F THE REVENUE. MA NO.109/MDS/10 2 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT DUE TO CHANGE IN THE ADDRESS OF THE ASSESSEE THE NOTICE OF HEARING WAS N OT RECEIVED BY THE ASSESSEE AND THAT THE NON-APPEARANCE ON BEHALF OF THE ASSESS EE ON 01-03-2010 WAS NEITHER WILLFUL NOR DELIBERATE. THE LEARNED DR, ON THE OTHER HAND, OPPOSED THE MISCELLANEOUS APPLICATION. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND RELE VANT RECORDS WE FIND THAT THE EXPLANATION OF THE ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBUNAL ON 01-03-2010 APPEARS TO BE REASONABLE. WE ACCORDING LY RECALL THE ORDER DATED 01-03-2010 AND DIRECT THE REGISTRY TO POST THE APPE AL FOR HEARING ON 13-09-2010 . NO FRESH NOTICE OF HEARING IS REQUIRED TO BE ISS UED AS THE PARTIES HAVE BEEN INFORMED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 7. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 02 -07-2010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 2 ND JULY, 2010. H. COPY TO: APPLICANT/RESPONDENT/CIT(A)/CIT/DR/GUARD FILE