Star Music, CHENNAI V. DCIT, CHENNAI

MA 215/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7134 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 21-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: T BANUSEKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P. NO. 215/MDS/2011 I.T.A. NO. 910/MDS/2011 (ASSESSMENT YEAR : 2006-07) M/S STAR MUSIC NO. 23A, MANDIRA APARTMENTS NORTH BOAG, T. NAGAR CHENNAI 600 017. PAN : AAVFS 2085 C VS DY. COMMISSIONER OF INCOME-TAX OFFICER MEDIA CIRCLE II CHENNAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T. BANUSEKAR DEPARTMENT BY : SHRI K.E.B RENGARAJAN , JR. STANDING COUNSEL DATE OF HEARING : 25.11.2011 DATE OF PRONOUNCEMENT : 25.11 .2011 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS PETITION FILED BY THE ASSESSE E, IT SEEKS RECALL OF ORDER DATED 11 TH AUGUST, 2011 OF THIS TRIBUNAL IN I.T.A. NO. 910/MDS/2011. MP. NO. 215/MDS/11 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND THE MATERIAL AVAILABLE ON RECORD. IN THE INSTANT CASE, THE TRIBUNAL DISMISSED THE APPEAL BY THE ASSESSEE VIDE ORDER DATED 11.8.2011 IN ITA NO. 910/MDS/2011. THE SAID ORDER WAS PASSED EXPARTE QUA THE ASSESSEE AS THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL ON THE DAY OF HEARING. THE ASSE SSEE, VIDE ITS PRESENT M.P HAS SHOWN CAUSE FOR ITS INABILITY TO RE PRESENT ITS CASE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. CONSIDERI NG THE REASONABLE CAUSE SHOWN BY THE ASSESSEE, THE EX-PARTE ORDER PAS SED ON 11.8.2011 IS HEREBY RECALLED. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 8.2.2012. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 25 TH NOVEMBER, 2011. SD/- SD/- (GEORGE MATHAN) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 26 TH NOVEMBER, 2011. VL COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A), CHENNAI (4) CIT, CHENNAI (5) D.R. (6) GUARD FILE