M/s. Southern Wind Farms Ltd., CHENNAI V. ACIT, CHENNAI

MA 133/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9305 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 06-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: M VISWANATHAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] M.P.NOS.131 TO 133/MDS/2012 [IN I.T.A NOS.876 TO 878/MDS/2012 ] ASSESSMENT YEARS : 2006-07 TO 2008-09 M/S SOUTHERN WIND FARMS LTD 15, SOUNDARA PANDIYAN STREET ASHOK NAGAR CHENNAI 600 083 [PAN AAHCS 0646 L] VS THE ACIT COMPANY CIRCLE VI(4) CHENNAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI M. VISWANATHAN, CA RESPONDENT BY : SHRI S. DAS GUPTA, CIT/DR DATE OF HEARING : 05-10-2012 DATE OF PRONOUNCEMENT : 05-10-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THESE ARE THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATE D 19-07-2012 PASSED IN I.T.A.NOS.876 TO 878/MDS/2012, FOR ASSESS MENT YEARS 2006- 07 TO 2008-09. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE APPEA LS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL FOR NON-APP EARANCE ON THE MP 131 TO 133/12 :- 2 -: DATE OF HEARING FIXED ON 19-07-2012. THE ASSESS EE HAS EXPLAINED THE REASONS FOR NOT BEING PRESENT ON THE DATE FIXED FOR HEARING OF THE APPEALS 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 EALS. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 19-07-2012 AND FIX THE HEARING OF THE APPEALS ON 30.10.2012 . BOTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTICE OF HEAR ING IS DISPENSED WITH. 4. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY , THE 05 TH OF OCTOBER, 2012, AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 05 TH OCTOBER, 2012 RD : COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR