Maharaja Sivam Industries (P) Limited, Erode V. ACIT Circle 1, Erode

MA 131/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0135 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR; MR ARV SREENIVASA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . , . . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 131 /CHNY/20 18 (IN ITA NO.2609/CHNY/2017) !' ' /ASSESSMENT YEAR: 2013-14 M/S.MAHARAJA SIVAM INDUSTRIES PVT. LTD., (REP. BY ONE OF THE DIRECTORS K. PARAMASIVAM), NO.119, BHAVANI ROAD, ERODE-638 004. VS. THE ASST. COMMISSIONER OF- INCOME TAX, CIRCLE-I, ERODE. [PAN: AABCM 3049 D ] ( % /APPELLANT) ( &'% /RESPONDENT) % ( / APPELLANT BY : MR.S.SRIDHAR, ADV. &'% ( /RESPONDENT BY : MR. ARV.SREENIVASAN, JCIT ( /DATE OF HEARING : 10.08.2018 ( /DATE OF PRONOUNCEMENT : 06.09.2018 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER : ASSESSEE THROUGH HIS PRESENT MISCELLANEOUS PETITIO N PLEADS FOR REINSTATING ITS APPEAL NO.2609/CHNY/2017 WHICH WAS DISMISSED FOR DE FAULT FOR NON-APPEARANCE OF THE ASSESSEE. 2. SINCE THE ASSESSEE HAS SHOWN A REASONABLE CAUSE FOR NOT ENTERING APPEARS, WE RECALL THE ORDER IN ITA NO.2609/CHNY/2017. THE APPEAL IS RE-FIXED FOR HEARING ON MP NO.131/CHNY/2018 (IN ITA NO.2609/CHNY/2017) :- 2 -: 17.12.2018. THERE SHALL BE NO FRESH NOTICE TO PART IES SINCE THE DATE IS DECLARED IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THE 6 TH DAY OF SEPTEMBER, 2018, IN CHENNAI. SD/- SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( . . ) ( DUVVURU R.L. REDDY ) ! /JUDICIAL MEMBER /CHENNAI, . /DATED: SEPTEMBER 06, 2018. TLN ( &!/0 10 /COPY TO: 1. % /APPELLANT 4. 2 /CIT 2. &'% /RESPONDENT 5. 0 &!! /DR 3. 2 ( )/CIT(A) 6. ' /GF