M/s. Schwing Stetter India P. Ltd., Kancheepuram V. DCIT, CHENNAI

MA 179/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7147 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-10-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 25-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: R VIJAYARAGHAVAN; SAROJ KUMAR S
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER M.P. NO. 179/MDS/2011 I.T.A. NO. 558/MDS/2011 (ASSESSMENT YEAR : 2002-03) THE D.C.I.T LARGE TAXPAYER UNIT CHENNAI 600 101. (APPELLANT) VS. M/S SCHWING STETTER INDIA P. LTD PLOT NO. F-71, SIPCOT INDL. PARK IRUNGATTUKOTTAI, SRIPERUMBUDUR KANCHEEPURAM DISTRICT 602 105. PAN NO. : AADCS 5069 D (RESPONDENT) ASSESSEE BY : SHRI R. VIJAYARAGHAV AN & SHRI SAROJ KUMAR, ADVOCATES DEPARTMENT BY : SHRI K.E .B RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 14.10.2011 DATE OF PRONOUNCEMENT : O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS PETITION FILED BY THE ASSESSE E, IT SEEKS RECALL OF ORDER DATED 06 TH JUNE, 2011 OF THIS TRIBUNAL IN I.T.A. NO. 558/MDS/2011. MP. NO. 179/MDS/11 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND THE MATERIAL AVAILABLE ON RECORD. IN THE INSTANT CASE, THE TRIBUNAL DISPOSED OF THE APPEAL B Y THE REVENUE VIDE ORDER DATED 6.6.2011 IN ITA NO. 558/MDS/2011. THE SAID ORDER WAS PASSED EXPARTE QUA THE ASSESSEE AS THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL ON THE DAY OF HEARING. THE ASSE SSEE, VIDE ITS PRESENT M.P HAS SHOWN CAUSE FOR ITS INABILITY TO RE PRESENT ITS CASE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. CONSIDERI NG THE REASONABLE CAUSE SHOWN BY THE ASSESSEE, THE EX-PARTE ORDER PAS SED ON 6.6.2011 IS HEREBY RECALLED. REGISTRY IS DIRECTED TO FIX TH E APPEAL IN NORMAL COURSE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 14 TH OCTOBER, 2011. SD/- SD/- (HARI OM MARATHA) (N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 14 TH OCTOBER, 2011. VL COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A), CHENNAI (4) CIT, CHENNAI (5) D.R. (6) GUARD FILE