M/s. SM Scrap Recycling (P) Ltd., Coimbatore V. DCIT, Coimbatore

MA 114/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8902 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 20-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MALLIKA SREENIVASAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AN D SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.114/MDS/2012 (IN ITA NO.2109/MDS/2011) (ASSESSMENT YEA R : 2005-06) M/S. S.M.SCRAP RECYCLING PVT.LTD. C/O. MRS. MALLIKA SREENIVASAN 3A, SIVAS PAZHAMUTHIRCHOLAI, 12, CENTRAL SCHOOL ROAD, GILL NAGAR CHOOLAIMEDU, CHENNAI-600 094. PAN:AADCS0687B VS. DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-I(2), COIMBATORE. (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. MALLIKA SREENIVASAN, ADVO CATE RESPONDENT BY : MR. M.N.M URTHY NAIK, JCIT DATE OF HEARING : 24 TH AUGUST, 2012 DATE OF PRONOUNCEMENT : 24 TH AUGUST, 2012 O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE ORDER DATED 28.06.2009 P ASSED BY THE TRIBUNAL IN I.T.A. NO.2250/MDS/2008. ON THE DA TE FIXED I.E. 28.6.2012, THE APPEAL ALONG WITH STAY PETITIO N WAS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. AS PER THE RECORDS, THE NOTICE WAS DULY RECEIVED BY THE ASSESS EE WHICH WAS SENT BY RPAD. M.P. NO.114/MDS /2012 2 2. THE COUNSEL FOR THE ASSESSEE HAS FILED THE PRES ENT PETITION FOR RECALLING THE ORDER GIVING DETAILED RE ASONS FOR HER NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE FIXE D I.E. 28.6.2012. THE PETITION IS SUPPORTED BY AN AFFIDAVI T OF THE COUNSEL. WE ARE SATISFIED THAT NON-APPEARANCE OF TH E COUNSEL ON THE DATE WAS NOT INTENTIONAL OR DELIBERATE. IN T HE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 28.6.2012 AND RE STORE THE APPEAL TO ITS ORIGINAL NUMBER. THE HEARING OF THE APPEAL IS FIXED FOR HEARING ON 5 TH NOVEMBER, 2012 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CON SENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS PETITION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 24 TH AUGUST, 2012 AT CHENNAI. SD/- SD/- (ABRAHAM P.GEORGE) (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 24 TH AUGUST, 2012. SOMU COPY TO: (1) APPELLANT ( 4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.