R.M.Prime Solutions, CHENNAI V. DCIT, CHENNAI

MA 254/CHNY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6920 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 31-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M RAJAVELU

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . . . , . , ' BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI S.JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.254/CHNY/2018 ( IN ITA NO.1901/CHNY/2016) ## /ASSESSMENT YEAR : 2010-11 M/S.R.M.PRIME SOLUTIONS, OLD NO.126, NEW NO.261, THAMBU CHETTY STREET, CHENNAI-600 001. VS THE DEPUTY COMMISSIONER OF INCOME TAX NON-CORPORATE CIRCLE-12(1), CHENNAI-600 006. PAN: AAKFR 9899N ( / PETITIONER ) ( /RESPONDENT) / PETITIONER BY : MR. M.RAJAVELU, ADVOCATE /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT /DATE OF HEARING : 01.03.2019 /DATE OF PRONOUNCEMENT : 01.03.2019 / O R D E R PER S.JAYARAMAN, AM: BY THIS MISC.APPLICATION, THE ASSESSEE SEEKS RECAL L OF THE EX-PARTE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.1901/CHNY/2 016 DATED 26.10.2018 ALLOWING THE APPEAL OF THE REVENUE. 2. THE LD. AR SUBMITTED THAT ON THE DATE OF HEARIN G OF THE IMPUGNED REVENUES APPEAL ON 17.09.2018, DUE TO CRITICAL ILL NESS HE COULD NOT APPEAR BEFORE THIS TRIBUNAL AND HE SINCERELY APOLO GIZE FOR HIS NON- APPEARANCE. QUOTING RULE 24 OF ( ITAT) RULES, 1963, REQUESTED THAT THIS TRIBUNAL TO ACCEPT HIS EXPLANATION AS SUFFICIE NT CAUSE AND TO RECALL THE EX-PARTE ORDER DATED 26.10.2018 AND RESTORE THE APPEAL FOR RE- HEARING . 2 M.P NO.254/CHNY/2018 3. WE HEARD THE RIVAL SUBMISSIONS. ACCEPTING THE E XPLANATION OFFERED BY THE COUNSEL FOR THE ASSESSEE, IN THE INT ERESTS OF JUSTICE, WE RECALL THE EX-PARTE ORDER DATED 26.10.2018 AND RES TORE THE APPEAL TO THE FILE OF THIS TRIBUNAL. THE APPEAL WILL BE HEARD AFR ESH ON 07.05.2019, FOR WHICH NO SEPARATE NOTICE IS REQUIRED FOR BOTH THE PARTIES. 4. THE MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 1 ST MARCH, 2019. SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/- ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, /DATED 1 ST MARCH, 2019. SOMU !# &# /COPY TO: 1. APPELLANT 2. RESPONDENT 3. ' () /CIT(A) 4. ' /CIT 5. # - /DR 6. 0 /GF