Sri Kamadhenu Oil Mills, Kangeyam V. DCIT, Coimbatore

MA 152/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4867 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 16-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Block assessment

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL: D- BENCH:CHENN AI (BEFORE SHRI ABRAHAM P. GEORGE. ACCOUNTA NT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER) MISC. APPLICATION NO.152/MDS/2010 (IN IT(SS)A NO.164/ MDS/04 BLOCK ASSESSMENT PERIOD 1991-92 TO 2001-02 (UPTO 12 -10-2000) SHRI KAMADHENU OIL MILLS, 36 GANDHINAGAR, TIRUPUR RD, KANGEYAM, ERODE (DIST.) PAN AAIFS7073D VS THE DCIT, CENTRAL CIR.II, COIMBATORE (APPLICANT) (RESPONDENT) APPLICANT BY: RESPONDENT BY: SRI A. S.RAJKUMAR VADIVEL SHRI P.B.SEARANM,CIT-DR ORDER PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER IN THIS MISC. APPLICATION ASSESSEE SEEKS A RECALL OF THE ORDER OF THIS TRIBUNAL WHICH WAS PASSED EXPARTE. 2. WE FIND THAT THE ASSESSEE HAS SHOWN REASONABLE C AUSE FOR NOT ENTERING APPEARANCE ON THE DATE OF HEARING. HENCE, IN LINE WITH PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE AR E RECALLING THE ORDER OF THIS TRIBUNAL. THE APPEAL SHALL NOW BE HEARD ON 18 TH OCTOBER, 2010. SINCE THE DATE OF HEARING OF THE ASSESSEES APPEAL IS DECLARED IN THE OPEN MP NO 152/MDS/10 2 COURT, THERE SHALL BE NO NOTICE TO THE PARTIES. REG ISTRY IS DIRECTED TO FIX THE APPEAL ON 20 TH OCTOBER, 2010. 3. MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT SOON AFTER HEARING ON 17-9-2010 SD/- ( GEORGE MATHAN) SD/- (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 17TH SEPTEMBER , 2010 NBR CC: ASSESSEE/ ASSESSING OFFICER/ CIT(A)/ CIT/ D.R / GUARD FILE.