M/s. Trident Movies, CHENNAI V. ACIT, CHENNAI

MA 152/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9285 (ITAT-CHENNAI)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T T DURAIRAJ KANDIAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER .. M.P. NO. 152/MDS/2012 (IN I.T.A. NO. 184/MDS/2012) ASSESSMENT YEAR : 2008-09 M/S TRIDENT MOVIES, NO.1-D, HARI MANSION JP AVENUE, DR. RADHAKRISHNAN SALAI, MYLAPORE, CHENNAI - 600 004. PAN : AADFT4684Q (PETITIONER) V. THE ASSISTANT COMMISSIONER OF INCOME TAX, MEDIA CIRCLE II, CHENNAI. (RESPONDENT) PETITIONER BY : SHRI T.T. DURAIRAJ KANDIAR, CA RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 02.11.2012 DATE OF PRONOUNCEMENT: 02.11.2012 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS FOR RESTORATION OF ITS APPEAL, WHICH WAS DISMISSED IN L IMINE, VIDE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 184/MDS/2012 DATED 27 TH MARCH, 2012, FOR NON-APPEARANCE. M.P. NO. 152/MDS/12 2 2. WE FIND THAT ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NOT ENTERING APPEARANCE WHEN THE APPEAL WAS TAKEN UP FO R HEARING. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE OR DER OF THIS TRIBUNAL DATED 27 TH MARCH, 2012 (SUPRA) AND DIRECT THE REGISTRY TO POS T THE APPEAL FOR HEARING ON 7 TH JANUARY, 2013 AND IT BEING DECLARED IN THE OPEN COURT, THERE SHALL BE NO FRESH NOTICE TO ANY O F THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON FRIDAY, TH E 2 ND NOVEMBER, 2012. SD/- SD/- (VIKAS AWASTHY) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 2 ND NOVEMBER, 2012. KRI. COPY TO: (1) PETITIONER (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE