Texcity Construction Kovai (P) Ltd., Coimbatore V. ITO, Coimbatore

MA 222/CHNY/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9979 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-02-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 12-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR S MOHARANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER] M.P.NO.222/MDS/2012 [IN I.T.A NO.698/MDS/2012 ] ASSESSMENT YEAR : 2008-09 M/S TEXCITY CONSTRUCTION KOVAI(P) LTD 891, C VARDHAMAN COMPLEX 1 ST FLOOR RAJA STREET COIMBATORE 641 001 VS THE INCOME TAX OFFICER COMPANY WARD I COIMBATORE [PAN - AACCT2830J] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI ANANDD BABUNATH, FCA RESPONDENT BY : DR. S.MOHARANA, CIT/DR DATE OF HEARING : 01-02-2013 DATE OF PRONOUNCEMENT : 01-02-2013 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 30.7.2012, PASSED E X-PARTE, IN I.T.A.NO. 698/MDS/2012. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR TH E DEFECT OF APPEAL BEING BARRED BY LIMITATION BY 43 DAYS AND F ILING OF POWER OF MP NO.222/12 :- 2 -: ATTORNEY BY THE AR OF THE ASSESSEE WITH COURT FEE STAMP OF ` 20/- AFFIXED THEREON. 3. IN THE MISCELLANEOUS PETITION THE ASSESSEE HAS SUB MITTED AS UNDER: 7. THE PETITIONER STATES THAT THERE WAS A TYPOGRA PHICAL ERROR WHILE SUBMITTING THE APPEAL BEFORE THE HON'BL E TRIBUNAL BY STATING THE DATE OF RECEIPT / COMMUNICATION OF T HE ORDER OF THE LEARNED CIT(A)AS 22.12.2011 . THE FACT WAS THAT THE ORDER OF THE LEARNED CIT(A) ITSELF WAS ON 24.01 . 2012 AND THE ORDER WAS RECEIVED BY THE PETITIONER'S AUTHORISED REPRESE NTATIVE ONLY ON 17.02.2012. HENCE, THE DATE NEEDS TO BE RECKONED ONLY FROM 17.02.2012 WHICH IS THE ACTUAL DATE OF RECEIPT OF THE ORDER. THE HON'BLE TRIBUNAL IS HEREBY REQUESTED BY THE PETITIONER THAT THE APPEAL IS PREFERRED WITHIN THE TIME ALLOWED BY THE INCOME-TAX ACT AND HENCE THE APPEAL BE ALLOW ED . 8. THAT THE PETITIONER STATES THAT THE POWER OF ATT ORNEY HOLDER BEING A GRADUATE OF LAW, AFFIXED THE COURT FEE STAM P OF RS. 20/- AND HOWEVER, RECTIFIES THE SAME WITH THE FRESH POWE R UNDER NON-JUDICIAL STAMP PAPER OF RS. 100/-. 4. THE ASSESSEE HAS FILED A REVISED FORM NO.36 AND A LSO FILED A POWER OF ATTORNEY IN NON-JUDICIAL STAMP PAPER. T HE A.R OF THE ASSESSEE HAS ALSO EXPLAINED THAT HE WAS NOT IN TOWN AND HENCE, COULD NOT APPEAR ON THE DATE OF HEARING FIXED BY THE TRIB UNAL. THEREFORE, THE A.R OF THE ASSESSEE HAS PRAYED FOR RECALLING O F THE ORDER OF THE TRIBUNAL DATED 30.7.2012. MP NO.222/12 :- 3 -: 5. THE CIT/DR HAS NO OBJECTION TO RECALLING OF THE OR DER OF THE TRIBUNAL DATED 30.7.2012 AND HEARING THE APPEAL ON MERITS. 6. WE FIND THAT DUE TO TYPOGRAPHICAL ERROR, THE D ATE OF RECEIPT OF ORDER OF THE CIT(A) WAS WRONGLY STATED A S 22.12.2011 IN PLACE OF 17.2.2012. THE ASSESSEE HAS FILED A REVI SED FORM NO.36 IN SUPPORT OF THE SAME. IF THE DATE OF RECEIPT OF CIT (A)S ORDER BY THE ASSESSEE IS TAKEN AS 17.2.2012 THEN THERE IS NO DEL AY IN FILING THE APPEAL TO THE TRIBUNAL BY THE ASSESSEE. THE A.R OF THE ASSESSEE HAS ALSO FILED HIS POWER OF ATTORNEY IN NON-JUDICIAL ST AMP PAPER OF ` 100/-. THE A.R HAS ALSO EXPLAINED THAT AS HE WAS NOT IN TO WN, HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE CIT/DR ALSO HAS NO OBJECTION IN RECALLING THE ORDER OF THE TRIB UNAL DATED 30.7.2012 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 7. IN VIEW OF THE FOREGOING REASONS, WE RECALL OUR ORDER DATED 30.7.2012 PASSED IN I.T.A.NO. 698/MDS/2012 AND REST ORE THE APPEAL BACK TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIREC TED TO FIX THE APPEAL FOR HEARING ON 11.03.2013. BOTH THE PARTIES WERE I NFORMED IN THE COURT ABOUT THE DATE OF HEARING OF THE APPEAL AND H ENCE, ISSUE OF NOTICE OF HEARING IS DISPENSED WITH. MP NO.222/12 :- 4 -: 8. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 1 ST OF FEBRUARY, 2013. SD/- SD/- (V. DURGA RAO) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 1 ST FEBRUARY, 2013 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR