M/s. Sapthagiri Packaging Unit -II, Pondicherry V. ITO, Puducherry

MA 44/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7992 (ITAT-CHENNAI)
• Duration Of Justice: 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 09-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VI KRAMADITYA
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER .. M.P. NO. 44/MDS/2012 (IN I.T.A. NO. 179/MDS/2012) ASSESSMENT YEAR : 2003-04 M/S SAPTHAGIRI PACKAGING UNIT-II, C-98, 17 TH CROSS INDUSTRIAL ESTATE, METTUPALAYAM, PONDICHERRY 605 009. PAN : AAQFS8986L (PETITIONER) V. THE INCOME TAX OFFICER, WARD I(2), DP THOTTAM, PUDUCHERRY. (RESPONDENT) PETITIONER BY : SHRI V.S. JAYAKUMAR, ADVOCATE RESPONDENT BY : SHRI VIKRAM ADITYA, JCIT DATE OF HEARING : 25.05.2012 DATE OF PRONOUNCEMENT: 25.05.2012 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS FOR RESTORATION OF ITS APPEAL WHICH WAS DISMISSED IN LI MINE VIDE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 179/MDS/2012 DATED 27 TH MARCH, 2012, FOR NON-APPEARANCE. M.P. NO. 44/MDS/12 2 2. WE FIND THAT ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NOT ENTERING APPEARANCE WHEN THE APPEAL WAS TAKEN UP FO R HEARING. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE OR DER OF THIS TRIBUNAL DATED 27 TH MARCH, 2012 (SUPRA) AND DIRECT THE REGISTRY TO POS T THE APPEAL ON 26 TH JULY, 2012 AND IT BEING DECLARED IN THE OPEN COURT , THERE SHALL BE NO FRESH NOTICE TO ANY OF THE PARTIE S. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON FRIDAY, TH E 25 TH OF MAY, 2012, AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 25 TH MAY, 2012. KRI. COPY TO: (1) PETITIONER (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE