Citi Financial Retail Services (India) Ltd., CHENNAI V. DCIT, CHENNAI

MA 219/CHNY/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1331 (ITAT-CHENNAI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 30-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARI RAO
• Assessee Lawyers: V S JAYAKUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO. 219 /MDS/2013 (IN INTEREST TAX APPEAL NO.94/MDS/2011) ASSESSMENT YEAR : 1999-2000 CITI FINANCIAL RETAIL SERVICES (INDIA) LTD., (NOW MERGED WITH CITICORP FINANCE (INDIA) LTD), FORMERLY KNOWN AS NATIONWIDE FINANCE LTD. 117, RADHAKRISHNAN SALAI, MYLAPORE, CHENNAI-600 004 VS DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-I(3), AAYAKAR BHAWAN, NUNGAMBAKAM HIGH ROAD, CHENNAI-600 034 [PAN: 174-N] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI V.S. JAYAKUMAR, ADV RESPONDENT BY : SHRI HARI RAO, JCIT DATE OF HEARING : 24-01-2014 DATE OF PRONOUNCEMENT : 24-01-2014 ORDER PER VIKAS AWASTHY, JUDICIAL MEMBER: THE ASSESSEE/APPELLANT HAS FILED THE MISCELLANEOUS PETITION FOR RECALLING OF ORDER DATED 31-05-2010 VIDE WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON- PROSECUTION. M.P. NO. 219/MDS/2013 :- 2 -: 2. IN THE MISCELLANEOUS PETITION, THE ASSESSEE HAS CITED REASON FOR NON-APPEARANCE OF HIS AR ON THE DATE FIX ED I.E., 31-05-2010. 3. AFTER PERUSAL OF THE REASONS STATED IN THE AFFID AVIT, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE OR HI S AR ON 31-05-2010 BEFORE THE TRIBUNAL WAS NOT INTENTIONAL OR WILLFUL, BUT WAS FOR THE REASONS MENTIONED IN THE AFFIDAVIT. IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 31-05-2010 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. 4. THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEAR ING IN DUE COURSE AND INFORM BOTH THE PARTIES OF THE DATE FIXED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 24 TH JANUARY, 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (VIKAS AWASTHY) JUDICIAL MEMBER DATED: 24 TH JANUARY, 2014 TNMM COPY TO: (1) PETITIONER (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.