Helio Engineering Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

MA 143/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2599 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 13-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: GOPAL KRISHNA RAJU

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ' $ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MISCELLANEOUS PETITIO N NO.143/ MDS/2014 (IN ITA.NO.209/MDS/2014 ) (ASSESSMENT YEAR: 2009-10) M/S. HELIO ENGINEERING PVT.LTD. 5, RK SYNDICATE, NEAR SENTHIL NAGAR, KOLATHUR, CHENNAI-600 099. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-II(2) CHENNAI-600034. PAN : AAACH2368H ( PETITIONER ) RESPONDENT) APPLICANT BY : MR. GOPAL KRISHNA RAJU, CA RESPONDENT BY : MR. A.V.SREEKANTH, JCIT / DATE OF HEARING : 26 TH DECEMBER, 2014 / DATE OF PRONOUNCEMENT : 26 TH DECEMBER, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E REQUESTING TO RECALL THE EX-PARTE ORDER DATED 17.07 .2014 IN ITA NO.209/MDS/2014 PASSED BY THIS TRIBUNAL EXPLAIN ING THE REASONS FOR NON-APPEARANCE OF THE COUNSEL ON THE DA TE WHEN THE APPEAL WAS POSTED FOR HEARING. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION & AFFIDAVIT AND THE REASONS THEREIN FOR NON-APPEARA NCE BY THE COUNSEL ON THE DATE WHEN THE MATTER POSTED FOR HEAR ING AND M.P.NO.143 /MDS/2014 2 FIND THAT THERE IS A VALID REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON 17 TH JULY, 2014. THEREFORE, WE ARE INCLINED TO RECALL THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 17 .07.2014 FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOU S OBJECTION. IN THE CIRCUMSTANCES, WE RECALL OUR EX- PARTE ORDER DATED 17.07.2014 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING ON 3 RD MARCH, 2015. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HE ARING IS WAIVED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 26 TH DAY OF DECEMBER , 2014 AT CHENNAI. SD/- SD/- ( . ) ( # &' ( ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGEND RA PRASAD ) * / ACCOUNTANT MEMBER &, * / JUDICIAL MEMBER & /CHENNAI, . /DATED, 26 TH DECEMBER, 2014 SOMU (,12 42 /COPY TO: 1. APPLICANT 2. (57 /RESPONDENT 3. 8 () /CIT(A) 4. 8 /CIT 5. 2 (,,; /DR 6. > /GF .