ACIT Central Circle 2 , CHENNAI V. Sree Daksha Property Developers India Pvt Ltd. , Coimbatore

MA 126/CHNY/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1494 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 28-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NOS. 126 & 127/CHNY/2018 [IN I.T.A. NOS.2066 & 2067/CHNY/2017] ASSESSMENT YEAR : 2011-12 & 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, INCOME TAX BUILDING, RACE COURSE ROAD, COIMBATORE 641 018. VS. M/S. SREE DAKSHA PROPERTY DEVELOPERS INDIA PVT. LTD., NO.1, GANDHI LAYOUT, SRI VEERAS TOWER, MARUTHAMALAI ROAD, VADAVALLI, COIMBAOTRE 641 046. [PAN: AAOCS1220R] ( /APPELLANT) ( /RESPONDENT) DEPARTMENT BY : SHRI AR. V. SREENIVASAN, JCIT ASSESSEE BY : SHRI S. SRIDHAR, ADVOCATE / DATE OF HEARING : 16.11.2018 /DATE OF PRONOUNCEMENT : 16.11.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITIONS, THE REVENUE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NOS.2066 & 2067/CHNY/2017 DATED 27.11.2017 FOR THE ASSESSMENT YEARS 2011-12 AND 2013-14. BY REFERRING TO THE PETITIONS, THE LD. DR SUBMITTED THAT SINCE THE CONCERNED ASSESSING OFFICER UNDER GONE THE TRAINING AT DTRTI, CHENNAI AND DUE TO THE INTERVENING POSTAL HOLIDAYS, THE CONDONATION PETITIONS FOR THE ACTUAL DELAY OF 09 DAYS WAS HURRIEDLY FILED BY WRONGLY MENTIONING 05 DAYS DELAY IN FILING THE M.P. NOS. 126 & 127/CHNY/18 2 APPEAL OF THE REVENUE, IT WAS PRAYED FOR ACCEPTING THE REVISED CONDONATION PETITION AND RECALLING THE ORDER OF THE TRIBUNAL DATED 27.11.2017 FOR ADJUDICATION OF THE APPEALS ON MERITS. ON THE OTHER HAND, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. DR. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS. BY ACCEPTING THE REVISED CONDONATION PETITIONS AND SINCE THE DEPARTMENT WAS PREVENTED BY SUFFICIENT CAUSE FOR WRONGLY MENTIONING THE NUMBER OF DAYS OF DELAY IN THE CONDONATION PETITIONS, THE COMMON ORDER OF THE TRIBUNAL DATED 27.11.2017 IS RECALLED AND POSTED THE APPEALS FOR HEARING ON 23.01.2019. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED IN THE ORDER SHEET HAVING NOTED THE DATE OF HEARING, NO SEPARATE NOTICE WOULD BE SERVED. THUS, THE PETITION FILED BY THE REVENUE STANDS ALLOWED. 3. IN THE RESULT, BOTH THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH NOVEMBER, 2018 IN CHENNAI. SD/- SD/- (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 16.11.2018 VM/- M.P. NOS. 126 & 127/CHNY/18 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.