Mahati Recording Studio, CHENNAI V. ACIT, CHENNAI

MA 13/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4228 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-04-2016
• Assessment Year: 2000-2001
• Appeal Filed On: 01-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SURESH KUMAR
• Assessee Lawyers: J SANTHANA GOPALAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER M.P.NO. 1 3 /MDS/2016 (IN . / ./ I.T.A. NO.1199 /MDS/2015) 01 2 31 / ASSESSMENT YEAR 2000-2001 M/S. MAHATI RECORDING STUDIO, NO.25, SIVAJI STREET, T. NAGAR, CHENNAI 600 017. [PAN AAGFM4446E ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II(4), CHENNAI. ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. J. SANTHANAGOPALAN, CA RESPONDENT BY : SHRI. S. SURESH KUMAR, ADDL. CIT 4 5 6 / DATE OF HEARING : 01-04-2016 7832 5 6 / DATE OF PRONOUNCEMENT : 01-04-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE REQUESTING TO RECALL THE EX-PARTE ORDER DATED 8 TH JANUARY, 2016 IN ITA M.P.NO.13/MDS/2016 :- 2 -: NO.1199/MDS/2015 PASSED BY THIS TRIBUNAL EXPLAINING THE REASON FOR NON APPEARANCE ON THE DATE WHEN THE APPEAL WAS POSTED F OR HEARING. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND HEARD THE LD.AR OF THE ASSESSEE. THE REASON STATED FOR N ONAPPEARANCE IS THAT DUE TO HEAVY RAIN AND LACK OF TRANSPORTATION FACILI TY IN CHENNAI, THE ASSESSEE NOR THE LD. AUTHORISED REPRESENTATIVE WERE NOT ABLE TO APPEAR FOR HEARING AND CIRCUMSTANCES BEYOND THE CONTROL OF ASSESSEE AND PRAYED FOR CONDONATION OF SUCH ACT FOR WHICH THE DE PARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTIONS. IN THE C IRCUMSTANCES, WE RECALL EX-PARTE ORDER DATED 8 TH JANUARY, 2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 12 TH MAY, 2016. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HEARING IS WAIVED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY THE 1 ST DAY OF APRIL, 2016 AT CHENNAI. SD/- SD/- ( ! ' ) (CHANDRA POOJARI) # $% / ACCOUNTANT MEMBER ( . ) (G. PAVAN KUMAR) & $% /JUDICIAL MEMBER DATED:01.04.2016 KV COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR M.P.NO.13/MDS/2016 :- 3 -: