E.Palaniappan (HUF), Tiruchengode V. ITO, Salem

MA 18/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6314 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 08-04-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 11-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: S SRIDHAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI (BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER) .. M.P. NO. 18/MDS/2011 (IN I.T.A. NO. 588/MDS/2010) ASSESSMENT YEAR : 2004-05 SHRI E. PALANIAPPAN (HUF), PATLUR ELAYAMPALAYAM, GOUNDAMPALAYAM P.O., TRICHENGODE. PAN : AACHP1589H (PETITIONER) V. THE INCOME TAX OFFICER, WARD II(1), GANDHIJI ROAD, SALEM. (RESPONDENT) PETITIONER BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI B. SRI NIVAS O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS PETITION, ASSESSEE PLEADS FO R RECALL OF AN ORDER OF THIS TRIBUNAL PASSED EX PARTE RELYING ON T HE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IND IA) LTD. (38 ITD 320). M.P. NO. 18/MDS/11 2 2. ASSESSEE HAS NOW BROUGHT REASONABLE CAUSE FOR IT S NON APPEARANCE. HENCE, WE ARE OF THE OPINION THAT THE ORDER OF THE TRIBUNAL NEEDS TO BE RECALLED AND THE MISCELLANEOUS PETITION IS TO BE ALLOWED. THE APPEAL IS FIXED FOR HEARING ON 19.05. 2011. THERE SHALL BE NO FURTHER NOTICE TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON THE EIGHTH DAY OF APRIL, 2011. SD/- SD/- (HARI OM MARATHA) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 8 TH APRIL, 2011. KRI. COPY TO: (1) PETITIONER (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE