Bharat Engineering Construction Co. Pvt. Ltd., CHENNAI V. ACIT Corporate Circle 1(2), CHENNAI

MA 178/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3336 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 178/Chny/2019 [In I.T.A. No.905/Chny/2018] Assessment Year: 2011-12 M/s. Bharat Engineering Construction Co. P. Ltd., No. 1A, Jhaver Plaza, 6 th Floor, Nungambakkam High Road, Chennai 600 034. [PAN: AACCB8705G] Vs. The Asst. Commissioner of Income Tax, Corporate Circle 1(2), Chennai-600 034. (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri D. Anand, Advocate ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 29.07.2022 घोषणा की तारीख /Date of Pronouncement : 03.08.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 905/Chny/2018 dated 01.07.2019 for the assessment year 2011-12. By referring to the miscellaneous petition, the ld. Counsel for the assessee has submitted that the defect notified by the Tribunal has been rectified and prayed for recalling the exparte order of the Tribunal for fresh adjudication by affording an opportunity of being heard to the petitioner. M.P. No.178/Chny/19 2 3. The ld. DR has not raised any serious objection against the submissions of the ld. Counsel. 4. We have heard both the sides and perused the order passed by the Tribunal. Despite defects notified by the Tribunal, the petitioner assessee has not rectified the defects and therefore, the Tribunal dismissed the appeal. Since the petitioner has rectified the defects notified by the Tribunal, we hereby recall the exparte order of the Tribunal dated 01.07.2019 and appeal of the petitioner is restored. The Registry is directed to post the appeal for hearing on regular course. 5. In the result, the MP filed by the petitioner is allowed. Order pronounced on 03 rd August, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 03.08.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.