M/s. SAE India, CHENNAI V. DIT, CHENNAI

MA 127/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9300 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 12-10-2012
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BASHYAM JT
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] M.P.NO.127/MDS/2012 [IN I.T.A NO.386/MDS/2012] ASSESSMENT YEAR : 2009-2010 M/S SAE INDIA NO.1/17, CEEBROS ARCADE IIND FLOOR, III CROSS STREET KASTURBA NAGAR, ADYAR CHENNAI 600 020 VS THE DIRECTOR OF INCOME- TAX(EXEMPTIONS) CHENNAI [PAN AADTS 3913 K] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI SAROJ KUMAR PARIDA RESPONDENT BY : SHRI GURU BASHYAM, JT. CIT DATE OF HEARING : 12-10-2012 DATE OF PRONOUNCEMENT : 12-10-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 24.05.2012 PASSED IN I.T.A.NO. 386/MDS/2012, FOR ASSESSMENT YEAR 2009-10. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE APPEA L OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR NON-APPE ARANCE ON THE DATE OF HEARING FIXED ON 24.05.2012. THE ASSESS EE HAS EXPLAINED MP 127/12 :- 2 -: THE REASONS FOR NOT BEING PRESENT ON THE DATE FIXED FOR HEARING OF THE APPEAL BEFORE THE TRIBUNAL. 3. WE ARE SATISFIED THAT THE ASSESSEE HAS REASONABLE CAUSE FOR NOT BEING PRESENT ON THE DATE OF HEARING OF THE APP EAL. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 24.05.2012 AND FIX THE HEARING OF THE APPEAL ON 26.12.2012 . BOTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTICE OF HEARING I S DISPENSED WITH. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY , THE 12 TH OF OCTOBER, 2012, AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 12 TH OCTOBER, 2012 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR