Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 6383 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
30-04-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
-
Assessment Year
2013-2014
Appeal Filed On
01-02-2019
Judgement Text
, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 38/CHNY/2019 [IN I.T.A.NO.498/CHNY/2018] ASSESSMENT YEAR:2013-14 SHRI G.RAJAMANI, PROP. M/S. DINESH INDUSTRIES, 915, GNANAGIRI ROAD, SIVAKASI-626 123. [PAN: AIJPR6953J] VS. THE DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE, MADURAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT / DATE OF HEARING : 26.04.2019 /DATE OF PRONOUNCEMENT : 30.04.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO. 498/CHNY/2018 DATED 29.10.2018 RELEVANT TO THE ASSESSMENT 2013-14 BY STATING THAT THE ASSESSEE HAS ALREADY RECTIFIED THE DEFECTS NOTIFIED IN THE DEFECT MEMO MUCH PRIOR TO THE DATE OF HEARING OF THE APPEAL AND THUS, THERE IS A MISTAKE APPARENT ON RECORD IN THE ORDER PASSED BY THE TRIBUNAL. THEREFORE, THE ASSESSEE PRAYED FOR RECALLING THE ORDER OF THE TRIBUNAL FOR ADJUDICATION ON MERITS. M.P. NO. 38 /CHNY/2019 2 2. ON THE OTHER HAND, THE LD. DR HAS NOT OBJECTED TO THE SUBMISSIONS OF THE LD. COUNSEL FOR RECALLING THE ORDER PASSED BY THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE ORDER OF THE TRIBUNAL. WE HAVE ALSO PERUSED THE DETAILS FILED BY THE ASSESSEE FOR RECTIFYING THE DEFECTS NOTIFIED IN THE DEFECT MEMO PRIOR TO THE DATE OF HEARING AND THUS, WE FIND THAT THERE IS A MISTAKE APPARENT ON RECORD. ACCORDINGLY, WHILE ACCEPTING THE PETITION FILED BY THE ASSESSEE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 29.10.2018 AND POST THE APPEAL FOR HEARING ON 03.06.2019. SINCE, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE MISCELLANEOUS PETITION, THE REGISTRY IS DIRECTED TO ISSUE NOTICE THROUGH RPAD. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 30 TH APRIL, 2019 AT CHENNAI. SD/ - SD/ - (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 30.04.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.
Mehul