Shri V.Heerachand Jain, Tindivanam V. DCIT, CHENNAI

MA 144/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6865 (ITAT-CHENNAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 27-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER M.A.NO. 144/MDS/2011 (IN I.T(SS).A. NO. 99/MDS/2007) BLOCK PERIOD : 1996-97 TO 2001-02 & 1-4-2002 TO 22 -1-2003 SHRI V.HEERACHAND JAIN, 15A, KRISHNAPPA PILLAI ST., TINDIVANAM. PAN AACPJ 2330 G VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-II(3), CHENNAI-34. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI SHAJI P. JACOB, SR. DR DATE OF HEARING : 26 TH AUGUST, 2011 DATE OF PRONOUNCEMENT : 26 TH AUGUST, 2011 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE I S IN THE NATURE OF A RESTORATION APPLICATION. THE APPEAL FI LED BY THE MA144 /11 :- 2 -: ASSESSEE WAS DISMISSED BY THE TRIBUNAL, EX PARTE, T HROUGH THEIR ORDER DATED 20.6.2011. 2. FOR THE REASONS STATED BY THE ASSESSEE IN HIS PE TITION, WE RECALL OUR EARLIER EX PARTE ORDER AND RESTORE THE A PPEAL ON THE ROLLS OF THE TRIBUNAL FOR FRESH HEARING AND DISPOSAL ON M ERITS. 3. THE APPEAL IS POSTED FOR HEARING ON 15 TH OF SEPTEMBER, 2011. 4. IN RESULT, THE MISCELLANEOUS PETITION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING, ON FRIDAY, THE 26 TH OF AUGUST, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 26 TH AUGUST, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR