Manoharamma Hotel Investment Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

MA 145/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5662 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 30-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A S SRIRAMAN

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.145/MDS/2017 IN I.T.A.NO.284/MDS/2016 ( / ASSESSMENT YEAR :2011-12) M/S. MANOHARAMMA HOTEL INVESTMENT PVT. LTD., NO.2, SARANGAPANI STREET, T.NAGAR, CHENNAI 600 017. VS THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV(2), CHENNAI PAN: AACCM8686M (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI A S SRIRAMAN, ADVOCATE /RESPONDENT BY : SHRI V. SREENIVASAN, JCIT /DATE OF HEARING : 07.07.2017 /DATE OF PRONOUNCEMENT : 07.07.2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N O.284/MDS/2016 DATED 27.03.2017 PASSED EX-PARTE FOR NON-APPEARANCE AND N ON-PAYMENT OF THE APPEAL FEE. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THA T THE ASSESSEE HAD PAID THE REQUISITE FEES AND THE CHALLAN WAS FILED I N THE REGISTRY ON 31.03.2016 ALONG WITH THE COVERING LETTER. HE FURT HER SUBMITTED THAT THE SAME WAS NOT BROUGHT TO THE NOTICE OF THE BENCH BY THE REGISTRY ON 27.03.2017, WHEN THE APPEAL CAME UP FOR HEARING. TH EREFORE DUE TO 2 MP NO.145/MDS/2017 MISTAKE OF FACT, THE BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI FOR NON-PAYMENT OF APPEAL FEES. THE LD.AR FURTHER ARGUED STATING THAT SINCE THE DEFECT IS RECTIFIED, THE ORDER OF TH E TRIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINI MAY BE RECALLED. THE LD. D.R COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.AR. 3. AFTER HEARING BOTH THE SIDES, IM OF THE CONSI DERED VIEW THAT THE APPEAL REQUIRES TO BE RECALLED AS THE DEFECT STANDS CURED. ACCORDINGLY I HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 27. 03.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 07.09.20 17. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NE ED NOT BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH JULY, 2017 SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 07 TH JULY, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.