M/s. Anandu Brandy Shop, Pondicherry V. ITO, Pondicherry

MA 198/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7161 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 01-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K GOP ALAKRISHNAN SRAR
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE SHRI SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMB ER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M.P. NO. 198/MDS/2010 (IN I.T.A. NO. 632/MDS/2010) ASSESSMENT YEAR : 2005-06 M/S ANANDU BRANDY SHOP, NO.461/A, BHARATHI STREET, PONDICHERRY 605 001. PAN : AAJFA4928L (PETITIONER) V. THE INCOME TAX OFFICER, WARD I(1), PONDICHERRY. (RESPONDENT) PETITIONER BY : SHRI N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI K. GOP ALAKRISHNAN, SR-AR DATE OF HEARING : 21.10.2011 DATE OF PRONOUNCEMENT: 21.10.2011 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS FOR RESTORATION OF ITS APPEAL WHICH WAS DISMISSED IN LI MINE VIDE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 632/MDS/2010 DATED 15 TH JULY, 2010, FOR NON-APPEARANCE. I.T.A. NO. 198/MDS/10 2 2. WE FIND THAT ASSESSEE HAS SHOWN REASONABLE CAUS E FOR NOT ENTERING APPEARANCE WHEN THE APPEAL WAS TAKEN UP FO R HEARING. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE OR DER OF THIS TRIBUNAL DATED 15 TH JULY, 2010 (SUPRA) AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 21 ST DECEMBER, 2011 AND IT BEING DECLARED IN THE OPEN COURT, THERE SHALL BE NO FRESH NOTICE TO ANY OF THE PARTIES. 3. IN THIS RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 21.10.2011. SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 21 ST OCTOBER, 2011. KRI. COPY TO: (1) PETITIONER (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE