Aquasub Engineering, Coimbatore V. JCIT, Coimbatore

MA 21/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4227 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 24-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SURESH KUMAR
• Assessee Lawyers: S SUBRAMANIAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER M.P.NO. 21/MDS/2016 (IN , - ./ I.T.A. NO.1034 /MDS/2015) ./0 1/ / ASSESSMENT YEAR 2010-2011 M/S. ACQUASUB ENGINEERING POST BOX NO. 5803, THUDIYALUR POST, COIMBATORE VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE III, COIMBATORE. [PAN AADFA 8028P ] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. S. SUBRAMANIAN, FCA RESPONDENT BY : SHRI. S. SURESH KUMAR, ADDL. CIT 2 3 4 / DATE OF HEARING : 01-04-2016 5610 3 4 / DATE OF PRONOUNCEMENT : 01-04-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE REQUESTING TO RECALL THE EX-PARTE ORDER DATED 22 ND JANUARY, 2016 IN ITA M.P.NO.21/MDS/2016 :- 2 -: NO.1034/MDS/2015 PASSED BY THIS TRIBUNAL EXPLAINING THE REASON FOR NON APPEARANCE ON THE DATE WHEN THE APPEAL WAS POSTED F OR HEARING. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND HEARD THE LD.AR OF THE ASSESSEE. THE REASON STATED FOR N ONAPPEARANCE IS THAT DUE TO A PERSONAL FUNCTION IN THE FAMILY OF LD. AUT HORISED REPRESENTATIVE ON THAT DATE, HE WAS NOT ABLE TO APPEAR FOR HEARING AND THERE IS NO DELIBERATE INTENTION NOT TO APPEAR FOR THE HEARING AND PRAYED FOR CONDONATION OF SUCH ACT FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTIONS. IN THE CIRCUMSTANCES, WE RE CALL EX-PARTE ORDER DATED 22 ND JANUARY, 2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 21 ST APRIL, 2016. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HEARING IS WAIVED . 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY THE 1 ST DAY OF APRIL, 2016 AT CHENNAI. SD/- SD/- ( ' # ) (CHANDRA POOJARI) $ %& / ACCOUNTANT MEMBER ( . ) (G. PAVAN KUMAR) ) %& /JUDICIAL MEMBER DATED:01.04.2016 KV COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR M.P.NO.21/MDS/2016 :- 3 -: