M/s. Manohar Textiles, Karur V. DCIT Range-II, Trichy

MA 136/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4881 (ITAT-CHENNAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 14-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OMKARESHWAR CHIDRA
• Assessee Lawyers: T VASUDEVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI PRADEEP PARIKH, VICE-PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M.A. NO. 136/MDS/2010 (IN ITA NO. 420/MDS/10) ASSESSMENT YEAR : 2004-05 M/S. MANOHAR TEXTILES, 17-A, PUGALUE ROAD, KARUR VS. THE DEPUTY COMMISSIONER OF INCOME-TAX . RANGE-II. CO. CIRCLE-V, TRICHY. (PAN : AABFM1188L) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T. VASUDEVAN RESPONDENT BY : SHRI OMKARESHWAR CHIDRA O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.420/MDS/2007 DATED 09-06-20 10 FOR THE ASSESSMENT YEAR 2004-05. 2. SHRI T. VASUDEVAN, ADVOCATE REPRESENTED ON BEHAL F OF THE ASSESSEE AND SHRI OMKARESHWAR CHIDRA. CIT- DR REPRESENTED ON BEH ALF OF THE REVENUE. M.A. NO.136/MDS/2010 2 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON- PROSECUTION, FOLLOWING THE DECISION OF THE DELHI B ENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 I TD 320 AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO H OLKAR V. CWT REPORTED IN 223 ITR 480. THE MISCELLANEOUS APPLICATION HAS BEEN FI LED BY THE ASSESSEE SUBMITTING THAT DUE TO THE LAPSE ON THE PART OF THE COUNSEL, WHO HAD MISPLACED THE NOTICE AND THE PAPERS AND LOST TRACK OF THE HEA RING, THE ASSESSEE WAS NOT REPRESENTED ON THE DATE OF HEARING ON 9 TH JUNE, 2010. THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO THE CIRCUMSTANCES AS EXPLAINED BY THE ASSESSEE, THE ASS ESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF J USTICE, WE RECALL OUR ORDER DATED 09-06-2010. THE APPEAL IS POSTED FOR HEARING ON 23-09-2010. IN THE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 13-08-2 010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 13 TH AUGUST, 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE