Sri Renga Fashions, Coimbatore V. ITO, Coimbatore

MA 30/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6719 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ROHINI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . . , , % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO. 30 / CHNY /20 18 (IN ITA NO.1386/CHNY/2017) & & /ASSESSMENT YEAR: 2012-13 SRI RENGA FASHIONS, 68/A, BHARATHI PARK VII CROSS, SAIBABA COLONY, COIMBATORE-641 011. [PAN: AAKFS 5206 Q] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(4), COIMBATORE. ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.SAROJ KUMAR PARIDA, ADV. *+) , /RESPONDENT BY : MRS.ROHINI, JCIT , /DATE OF HEARING : 08.06.2018 , /DATE OF PRONOUNCEMENT : 08.06.2018 / O R D E R PER S. JAYARAMAN , ACCOUNTANT MEMBER : SRI RENGA FASHIONS, THE ASSESSEE, FILED THIS MISCE LLANEOUS PETITION SEEKING TO RESTORE ITS APPEAL WHICH WAS DISMISSED B Y THIS TRIBUNAL FOR NON- PROSECUTION IN ITA NO.1386/CHNY/2017 FOR THE AY 201 2-13. 2. THE LD.AR PLEADED THAT THE ASSESSEES ABSENCE A T THE TIME OF HEARING WAS UNINTENTIONAL DUE TO UNAVOIDABLE CIRCUM STANCES OVER IT, THE MP NO.30/CHNY/2018 (IN ITA NO.1386/CHNY/2017) :- 2 -: ASSESSEE DID NOT HAVE CONTROL AND NOT FOR ANY OTHER REASON. THE PETITIONER IS VERY MUCH INTERESTED IN PROSECUTING ITS APPEAL F OR THE RELIEF ON THE BASIS OF MERITS AND LAW ETC. 3. WE HEARD THE RIVAL SUBMISSIONS. IN ACCORDANCE W ITH THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE O F SHRI N.S.MOHAN V. ITAT, CHENNAI, IN WP NO.8126 OF 2018 DATED 16.04.20 18, THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.1386/CHNY/2017 DA TED 26.12.2017 FOR NON-PROSECUTION IS RESTORED TO CONSIDER THE MATTER ON MERITS. THE APPEAL IS POSTED FOR HEARING ON 21.08.2018. THERE SHALL B E NO NOTICE FOR THE HEARING AS THIS ORDER IS PRONOUNCED IN THE OPEN COU RT. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 08, 201 8, IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER /CHENNAI, 2 /DATED: JUNE 08, 2018. TLN , *34 54 /COPY TO: 1. ) /APPELLANT 4. 6 /CIT 2. *+) /RESPONDENT 5. 4 * /DR 3. 6 ( ) /CIT(A) 6. & /GF