Midas Communication Technologies Private Limited, CHENNAI V. DCIT, CHENNAI

MA 187/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5344 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-02-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 09-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: G SIVASUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL: C- BENCH: CHENNAI (BEFORE SHRI ABRAHAM P GEORGE, AM & SHRI G EORGE MATHAN, JM) M.A NO. 187/MDS/2010 (IN ITA NO.816/MDS/10) ASSESSMENT YEAR 2005-06 M/S MIDAS COMMUNICATION TECHNOLOGIES VS. THE ACIT, P. LTD. CO.CIR. IV(3), CHENNAI 2/330 EAST COAST RD, NEELANKARI, CHENNAI 600041 (PAN AAACM2623A) (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI G.SIVASUBRAMANIAN RESPONDENT BY: SHRI B.SRINIVAS ORDER PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER THIS MISC. APPLICATION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.816/MDS/10 DATED 19-10-2010. 2. THE ABOVE INCOME-TAX APPEAL WAS DISMISSED BY THE TRIBUNAL IN LIMINE FOR NON- PROSECUTION. NOW, BY WAY OF THIS MISC. APPLICATION ASSESSEE SEEKS TO RECALL THE SAID ORDER OF THE TRIBUNAL ON THE GROUND THAT ITS AUTHOR IZED REPRESENTATIVE WAS HELD UP OUTSIDE CHENNAI CITY DUE TO CERTAIN EMERGENCY WORK AND THEREFORE COULD NOT ENTER INTO APPEARANCE. 3. WE FIND THAT ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NOT ENTERING APPEARANCE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. HENCE, IN THE INTEREST OF JUSTICE WE RECALL MA NO.187/MDS/10 2 THE ORDER OF THIS TRIBUNAL DATED 19-10-2010 AND DIR ECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 14-03-2011 AND IT BEING DECLARED IN THE OPEN COURT THERE SHALL BE NO FRESH NOTICE TO ANY OF THE PARTIES. 4. IN THE RESULT, THIS MISC. APPLICATION BY THE ASS ESSEE IS ALLOWED. . SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 18 TH FEBRUARY, 2011 CC: THE ASSESSEE 2)THE ASSESSING OFFICER 3)THE C IT(A) 4) THE CIT, 5)THE D.R 6)GUARD FILE. NBR