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MA 228/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4932 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 12-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS

Judgement Text

, ' ' , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER A ND SHRI. G. PAVAN KUMAR, JUDICIAL MEMBER M.P. NO S . 227 & 228 /MDS/2016 ( ./I.T.A. NOS. 41 & 42/MDS/2016) /ASSESSMENT YEAR : 2008-09 & 2009-10 ABSORBENT CARBONS PRIVATE LTD., C-92, SIPCOT INDUSTRIAL COMPLEX, TUTICORIN - 628 008. [PAN AABCV 0223A] VS. THE INCOME TA X OFFICER, WARD-I, TUTICORIN. ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE. /RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT /DATE OF HEARING : 04 - 1 1 - 2016 /DATE OF PRONOUNCEMENT : 04 - 11 - 2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE REQUESTING TO RECALL THE EX-PARTE ORDER DATED 10 TH JUNE, 2016 IN ITA NOS. 41 & 42/MDS/2016 PASSED BY THIS TRIBUNAL EXPLAINING THE REASONS FOR NON APPEARANCE ON THE DATE WHEN THE APPEAL WAS POSTED FOR HEARING. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND HEARD THE LD. AR OF THE ASSESSEE. THE REASONS STATED FOR NON-APPEARANC E IS THAT NOTICE OF TRIBUNAL WAS M.P. NOS. 227&228/MDS/2016 :- 2 -: RECEIVED BY THE PERSON IN CORRESPONDENCE SECTION OF THE OFFICE AND WAS NOT HANDED OVER TO THE AUTHORIZED PERSON HANDLING THE INCOME T AX MATTERS 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 N O SERIOUS OBJECTIONS. IN THE CIRCUMSTANCES, WE RECALL EX-PARTE ORDER DATED 10 TH JUNE, 2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 8 TH DECEMBER, 2016. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HE ARING IS WAIVED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 4 TH DAY OF NOVEMBER, 2016 AT CHENNAI. /CHENNAI, /DATED: 4 TH NOVEMBER,2016. JPV /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. !'# ( )/CIT(A) 4. !'# /CIT 5. $ /DR 6. %&' /GF SD/ - ( ) (CHANDRA POOJARI) /ACCOUNTANT MEMBER SD/ - ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER