Shri S.Subramanian, CHENNAI V. DCIT, CHENNAI

MA 27/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8002 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-04-2012
• Assessment Year: misc
• Appeal Filed On: 30-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH KAMATH IRS
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NOS.25 & 26(MDS)/2012 IN IT(SS)A NOS.55 & 76 (MDS)/2007 BLOCK PERIOD : 1-4-1990 TO 31-3-2000 & 1-4-2000 TO 4-5-2000 M/S. MANI & MONEY LTD., 39-BAZULLAH ROAD, T.NAGAR, CHENNAI-600 017. PAN AAACM6893N. VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE I(3), CHENNAI. (PETITIONER) (RESPONDENT) AND M.P. NO.27(MDS)/2012 IN IT(SS)A NO.56(MDS)/2007 BLOCK PERIOD : 1-4-1990 TO 31-3-2000 & 1-4-2000 TO 4-5-2000 SHRI S.SUBRAMANIAN, THE DE PUTY COMMISSIONER 19, ELDAMS ROAD, VS. OF INC OME-TAX, TEYNAMPET, CHENNAI-600006. CENTRAL CIRCL E I(3), PAN/GI NO.125435S. CHENNAI . (PETITIONER) (RESPONDENT) PETITIONERS BY : SHRI N.DEVANATHAN, ADV OCATE RESPONDENT BY: SHRI YOGESH KAMATH, IRS, C IT. DATE OF HEARING : 20 TH APRIL, 2012 DATE OF PRONOUNCEMENT : 20 TH APRIL, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THESE THREE MISCELLANEOUS PETITIONS ARE FI LED BY THE ASSESSEES PRAYING FOR RECALL OF THE COMMON ORDER PA SSED BY THE - - MP NOS.25 TO 27 OF 2012 2 TRIBUNAL ON 23-1-2012, DISMISSING THE APPEALS FILED BY THE ASSESSEES IN LIMINE FOR THE DEFAULT OF NON APPEARANCE. 2. AFTER HEARING BOTH SIDES, WE RECALL OUR COMMON ORDER DATED 23-1-2012 IN IT(SS)A NOS.55, 56 & 76(MD S)/2007. THESE APPEALS ARE RESTORED ON THE ROLLS OF THE TRIB UNAL FOR FRESH HEARING AND DISPOSAL. 3. THE APPEALS ARE POSTED FOR HEARING ON 19-7-2012 . 4. IN RESULT, THESE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 20 TH OF APRIL, 2012 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 20 TH APRIL, 2012. V.A.P. COPY TO: (1) PETITIONE RS (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.