Magna Electro Castings Limited, Coimbatore V. ACIT, Coimbatore

MA 30/CHNY/2014

• Counselvise Citation: [2014] 111 COUNSELVISE.COM (IT) 0495 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 20-01-2014
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO. 30/MDS/2014 (IN ITA NO.756/MDS/2011) ASSESSMENT YEAR : 2007-08 M/S.MAGNA ELECTRO CASTINGS LIMITED, 43, BALASUNDARAM ROAD, COIMBATORE-641 018 VS ASST. COMMISSIONER OF INCOME TAX, COMPANY CIRCLE- I(1), COIMBATORE [PAN: AABCM 4711 E] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI SAROJ KUMAR PARIDA, ADV. RESPONDENT BY : SHRI GURU BHASHYAM DATE OF HEARING : 28-03-2014 DATE OF PRONOUNCEMENT : 28-03-2014 O R D E R PER VIKAS AWASTHY, J.M: THE ASSESSEE/APPELLANT HAS FILED MISCELLANEOUS PETI TION FOR RECALLING ORDER DATED 13-03-2012 PASSED BY THE TRIB UNAL IN THE AFOREMENTIONED APPEAL. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. M.P. NO. 30/MDS/2014 :- 2 -: 2. THE MISCELLANEOUS PETITION HAS BEEN SUPPORTED B Y AN AFFIDAVIT CITING REASONS FOR NON-APPEARANCE OF ITS AUTHORIZED REPRESENTATIVE (AR) ON THE DATE FIXED. 3. AFTER PERUSAL OF THE REASONS STATED IN THE AFFID AVIT, WE ARE SATISFIED THAT NON-APPEARANCE OF THE AR OF THE ASSE SSEE ON 13-03-2012 BEFORE THE TRIBUNAL WAS NOT INTENTIONAL OR WILLFUL, BUT, WAS FOR THE REASONS MENTIONED THEREIN. IN THE INTE REST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 13-03-2012 AND RESTO RE THE APPEAL TO ITS ORIGINAL NUMBER. 4. THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEAR ING IN DUE COURSE AND INFORM BOTH THE PARTIES OF THE DATE FIXED. ORDER PRONOUNCED ON FRIDAY, THE 28 TH MARCH, 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (VIKAS AWASTHY) JUDICIAL MEMBER DATED: 28 TH MARCH, 2014 TNMM COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR