Sivanandha Mills Ltd., Coimbatore V. DCIT, Coimbatore

MA 164/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2600 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: D PRAVEEN

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.164/ MDS/2014 (IN ITA.NO.2106/MDS/2013 ) (ASSESSMENT YEAR: 2010-11) M/S. SIVANANDHA MILLS LTD., 41, PERIASAMY ROAD (EAST) R.S.PURAM, COIMBATORE-641 002 VS THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-IV(2), COIMBATORE. PAN : AAKCS7439J ( PETITIONER ) RESPONDENT) APPLICANT BY : MR. D.PRAVEEN, ADVOCATE RESPONDENT BY : MR. N.MADHAVAN, JCIT / DATE OF HEARING : 19 TH DECEMBER, 2014 / DATE OF PRONOUNCEMENT : 19 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 17.10 .2014 IN ITA NO.2106/MDS/2013 PASSED BY THIS TRIBUNAL EXPLAI NING 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.164 /MDS/2014 2 FIND THAT THERE IS A VALID REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON 7 TH OCTOBER, 2014. THEREFORE, WE ARE INCLINED TO RECALL THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 17 TH OCTOBER, 2014 FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTION. IN THE CIRCUMSTANCES, WE RECALL OUR EX- PARTE ORDER DATED 17.10.2014 AND DIRECT THE REGISTR Y TO POST THE APPEAL FOR HEARING ON 23 RD MARCH, 2015. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HEARING IS WAIVED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 19 TH DAY OF DECEMBER , 2014 AT CHENNAI. SD/- SD/- ( . ) ( # &' ( ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGEND RA PRASAD ) * / ACCOUNTANT MEMBER &, * / JUDICIAL MEMBER & /CHENNAI, . /DATED, 19 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 .