Shri D.Bowrimal Chordia, CHENNAI V. ITO, Chidambaram

MA 247/CHNY/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9977 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 22-02-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 15-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI
• Assessee Lawyers: M MAHAVEER CHAND JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.247/MDS/2012 (IN ITA NO.1448/MDS/2012) (ASSESSMEN T YEAR : 2007-08) SHRI D.BOWRIMAL CHORDIA, 191, VELLALA STREET, PURASAWALKAM, CHENNAI-600 084. PAN:AACPC2545C VS. INCOME TAX OFFICER, BUSINESS WARD-XIII(2), 121, M.G.ROAD, CHENNAI-600 034. (APPLICANT) (RESPONDENT) APPLICANT BY : MR. M.MAHAVEER CHAND JAIN, CA RESPONDENT BY : MR. T.N .BETGERI, JCIT DATE OF HEARING : 22 ND FEBRUARY, 2013 DATE OF PRONOUNCEMENT : 22 ND FEBRUARY, 2013 O R D E R PER VIKAS AWASTHY, JM : THE ASSESSEE HAS FILED THE MISCELLANEOUS PETITION F OR RECALLING EX-PARTE ORDER DATED 3.10.2012 PASSED BY THE TRIBUNAL IN THE AFORESAID APPEAL. THE ASSESSEES AP PEAL WAS DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. THE A.R. APPEARING ON BEHALF OF THE ASSESSEE HA S FILED AN AFFIDAVIT CITING REASONS FOR HIS NON-APPEARANCE ON THE SAID DATE. THE A.R. PRAYED THAT IN THE INTEREST OF JUS TICE AND M.P.NO. 247/MD S/2012 2 EQUITY, EX-PARTE ORDER DATED 3.10.2012 MAY BE RECAL LED AND THE APPEAL BE DECIDED ON MERITS. 3. WE HAVE HEARD BOTH THE SIDES AND HAVE GONE THRO UGH THE RECORDS. WE ARE SATISFIED THAT NON-APPEARANCE O F THE A.R. ON 3.10.2012 BEFORE THE TRIBUNAL WAS NOT INTENTION AL AND WAS FOR THE REASONS STATED IN THE AFFIDAVIT. IN THE IN TEREST OF JUSTICE AND EQUITY, WE RECALL THE EX-PARTE ORDER DATED 3.1 0.2012 AND RESTORE THE SAME. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 2 ND MAY, 2013. SINCE THE DATE HAS BEEN INFORMED TO BOTH THE PARTIES IN THE COURT, ISSUANC E OF FORMAL NOTICE IS DISPENSED WITH. 4. T HE MISCELLANEOUS PETIT I ON FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED I N THE OPEN COURT AT THE TIME OF HEAR I NG ON FRIDAY , THE 22 ND DAY OF FEBRUARY , 2013 AT CHENNAI . SD/- SD/- (ABRAHAM P.GEORGE ) ( VIKAS AWASTHY ) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 22 ND FEBRUARY, 2013 SOMU COPY TO: (1) APPELLANT (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.