H.M.Brothers Limited, CHENNAI V. ACIT, CHENNAI

MA 167/CHNY/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2674 (ITAT-CHENNAI)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1996-1997
• Appeal Filed On: 16-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: K S RAGHUNATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ! ' # $% & , ' ! ( BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MISCELLANEOUS PETITIO N NO.167/ MDS/2014 (IN ITA.NO.331/MDS/2013 ) (ASSESSMENT YEAR: 1996-97) M/S. H.M.BROTHERS LTD. 13, ERRABALU STREET, CHENNAI-600 001. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-II(2), CHENNAI. PAN: AAACH2180B ( PETITIONER ) RESPONDENT) APPLICANT BY : MR. K.S.RAGHUNATHAN, C.A RESPONDENT BY : MR. N.MADHAVAN, JCIT / DATE OF HEARING : 9 TH JANUARY, 2015 / DATE OF PRONOUNCEMENT : 9 TH JANUARY, 2015 ) / 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 20.10 .2014 IN ITA NO.331/MDS/2013 PASSED BY THIS TRIBUNAL EXPLAIN ING 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 AND THE REASONS THEREIN FOR NON-APPEARANCE BY THE COUNS EL ON THE DATE WHEN THE MATTER POSTED FOR HEARING AND FIND TH AT THERE IS M.P.NO.167/MDS/2014 2 A VALID REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON 20 TH OCTOBER, 2014. THEREFORE, WE ARE INCLINED TO RECALL THE EX- PARTE ORDER OF THIS TRIBUNAL DATED 20.10.2014 FOR W HICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTIO N. IN THE CIRCUMSTANCES, WE RECALL OUR EX-PARTE ORDER DATED 2 0.10.2014 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 16 TH 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 9 TH DAY OF JANUARY, 2015 AT CHENNAI. SD/- SD/- ( . ) ( '# $%&' ( ) ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGEND RA PRASAD ) % )*+ / ACCOUNTANT MEMBER &+ ,+ )*+ / JUDICIAL MEMBER '%& /CHENNAI, .) /DATED, 9 TH JANUARY, 2015 SOMU /)%0 (,123 4%2 /COPY TO: 1. APPLICANT 2. (5+67 /RESPONDENT 3. /+ /+ 8 (3 ) /CIT(A) 4. /+ /+ 8 /CIT 5. 2 : $ + (,,;< /DR 6. $ => ? /GF .