Cooper Bussmann India Pvt. Ltd., Pondicherry V. JCIT, Pondicherry

MA 259/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5665 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 16-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN ACIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . , ! , $ % BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 25 9 /MDS/20 17 (IN ITA NO.178/MDS/2017) $! ! /ASSESSMENT YEAR: 2011-12 M/S.COOPER BUSSMANN INDIA PVT. LTD., (NOW MERGED WITH EATON POWER QUALITY PVT. LTD.), NO.2, EVR STREET, SEDARAPET, PONDICHERRY-605 111. VS. THE JT. COMMISSIONER OF INCOME TAX, RANGE-1, PONDICHERRY. [PAN: A AACC 6943 R ] ( ' /APPELLANT) ( ()' /RESPONDENT) ' * / APPELLANT BY : MR.S.P.CHIDAMBARAM, ADV. ()' * /RESPONDENT BY : MR.N.MADHAVAN, ACIT * /DATE OF HEARING : 12.01.2018 * /DATE OF PRONOUNCEMENT : 12.01.2018 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : MP NO.259/MDS/2017 IS A MISCELLANEOUS PETITION FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA N O.178/MDS/2017 DATED 30.03.2017 FOR THE AY 2011-12. 2. SHRI N.MADHAVAN, ACIT REPRESENTED ON BEHALF OF T HE REVENUE AND SHRI S.P.CHIDAMBARAM, ADV., REPRESENTED ON BEHALF O F THE ASSESSEE. MP NO.259/MDS/2017 (IN ITA NO.178/MDS/2017) :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE APPEAL HA S BEEN DECIDED EX- PARTE ON ACCOUNT OF THE NON-REPRESENTATION BEFORE T HE TRIBUNAL. IT WAS A PRAYER THAT THE ORDER MAY BE RECALLED AND DISPOSED OFF ON MERITS. 4. IN REPLY, THE LD.DR DID NOT RAISE ANY SERIOUS OB JECTIONS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE REAS ONS FOR THE NON- REPRESENTATION BEFORE THE TRIBUNAL, ON THE SPECIFIE D DATE OF HEARING AND THIS AFFIDAVIT HAS NOT BEEN SHOWN TO BE WRONG, CONS EQUENTLY, THE ORDER OF THE TRIBUNAL IN ITA NO.178/MDS/2017 DATED 30.03.201 7 STANDS RECALLED. THE APPEAL NOW STANDS POSTED FOR HEARING ON 23.01.2 018. NO NOTICE TO BE ISSUED TO EITHER PARTY AS THE ORDER HAS BEEN PASSED IN THE OPEN COURT. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 12, 2018 AT CHENNAI. SD/- SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( ! ) (GEORGE MATHAN) $ /JUDICIAL MEMBER /CHENNAI, 1 /DATED: JANUARY 12, 2018. TLN * ($23 43 /COPY TO: 1. ' /APPELLANT 4. 5 /CIT 2. ()' /RESPONDENT 5. 3 ($$ /DR 3. 5 ( ) /CIT(A) 6. ! /GF