M/s. Gems Park Hotels Pvt. Ltd., Tiruvannamalai V. ACIT, CHENNAI

MA 268/CHNY/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7720 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 23-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI [BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER] M.P.NO. 268/MDS/2011 [ARISING OUT OF I .T.A NO. 2085/MDS/2010] ASSESSMENT YEAR : 2005-06 M/S GEMS PARK HOTELS PVT. LTD S.NO.22/2A2 & 22/2B N.H. 66, PONDY-BANGALORE ROAD CHENGAM ROAD TIRUVANNAMALAI 606 603 [PAN AABCG8996R] VS THE ACIT COMPANY CIRCLE III(1) CHENNAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI V.S.JAYAKUMAR, ADVOCATE RESPONDENT BY : SHRI K.E.B.RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 09-03-2012 DATE OF PRONOUNCEMENT : 09-03-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS A MISCELLANEOUS PETITION FI LED BY THE ASSESSEE AGAINST THE EX-PARTE ORDER QUA THE ASSESSEE IN I.T .A.NO. 2085/MDS/2010, ORDER DATED 26.4.2011. 2. WE FIND THAT THE SAID ORDER WAS PASSED BY THE T RIBUNAL EX- PARTE QUA THE ASSESSEE. THE ASSESSEE HAS SHOWN REASONABLE CAUSE M.P 268/11 :- 2 -: AS TO WHY IT COULD NOT GET ITS CASE REPRESENTED BEF ORE THE TRIBUNAL AT THE TIME OF THE HEARING OF THE ORIGINAL APPEAL. CO NSIDERING THE CAUSE SHOWN AS REASONABLE AND IN THE INTEREST OF JUSTICE, THE EX-PARTE ORDER DATED 26.4.2011 PASSED BY THE TRIBUNAL IN I.T.A.NO. 2085/MDS/2010 IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPE AL FOR HEARING ON 14.05.2012. BOTH THE PARTIES INFORMED IN THE COURT AND NOTICE OF HEARING IS DISPENSED WITH. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MARCH, 2012. SD/- SD/- (VIKAS AWASTHY) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED: 9 TH MARCH, 2012 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR