Amaravathi Sri Venkatesa Paper Mills Ltd., Tiruppur V. DCIT, Tiruppur

MA 206/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5984 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 30-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVASAN JT
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A, CHENNAI , . , # BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER, AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER $%$% / M.P. NO.206/MDS/2017 (ARISING IN I.T.A. NO.3113/MDS/2016) %& / ASSESSMENT YEAR : 2006-07 M/S. AMARAVATHI SRI VENKATESA PAPER MILLS LTD., PALANI ROAD, MADATHUKULAM, TIRUPUR DIST. 642 113. [PAN: AABCA 6616L] VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2, TIRUPUR 642 113. ( /APPLICANT ) ( / RESPONDENT ) ' ( /PETITIONER BY : SHRI S.SRIDHAR, ADVOCATE '*+ ( / RESPONDENT BY : SHRI A.R.V.SREENIVASAN, JT. CIT , %-(-. / DATE OF HEARING : 29.12.2017 /& -(-. / DATE OF PRONOUNCEMENT : 29.12.2017 /O R D E R PER MOHAN ALANKAMONY, A.M : THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALLING THE EX-PARTE ORDER PASSED BY THE TRIBUNAL FOR NON-A PPEARANCE IN ITA NO.3113/MDS/2016 DATED 14.03.2017 FOR THE ASSESSMEN T YEAR 2006-07. 2. THE LD. AR SUBMITTED BEFORE ME THAT THE ACCOUN TS DEPARTMENT OF THE ASSESSEE COMPANY HAD MISPLACED THE NOTICE FOR HEARI NG DUE TO WHICH THEY FAILED TO INTIMATE THE DATE OF HEARING AND HENCE HE COULD NOT APPEAR BEFORE THE BENCH 2 M.A NO.206/MDS/2017 ON THE DATE OF HEARING. IT WAS THEREFORE PLEADED TH AT ONE MORE OPPORTUNITY MAY BE GRANTED SO THAT HE CAN PRESENT THE CASE BEFORE T HE BENCH. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD. AR. 3. I HAVE HEARD THE RIVAL SUBMISSION AND PERUSED TH E MATERIALS ON RECORD. CONSIDERING THE PRAYER OF THE LD. AR, I AM OF THE O PINION THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE OF BE ING HEARD BECAUSE ON THE EARLIER OCCASION THE LD. AR WAS NOT ABLE TO APPEAR BEFORE THE BENCH DUE TO GENUINE REASON. THEREFORE, IN THE INTEREST OF JUSTI CE, I HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 14.03.2017 AND POSTED THE APPEAL FOR HEARING IN THE DUE COURSE. THE REGISTRY IS HEREBY DIRECTED TO INTIMATE THE NEXT DATE OF HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON DECEMBER 29, 2017 AT CHENNAI SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED, DECEMBER 29, 2017 EDN ( '.2$ 3$&. /COPY TO: 1. ' /PETITIONER 2. '*+ /RESPONDENT 3. , 4. ( )/CIT(A) 4. , 4. /CIT 5. $%56 '. /DR 6. /GF