M/s. Tilan International Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

MA 51/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8594 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 08-06-2012
• Assessment Year: 1996-1997
• Appeal Filed On: 10-05-2012
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.A.NO. 51/MDS/2012 (IN I.T.A.NO.2171/MDS/2010) ASSESSMENT YEAR : 1996-97 M/S. TILAN INTERNATIONAL PVT. LTD., 50/19, SOUNDARYA COLONY, ANNA NAGAR WEST EXTENSION, CHENNAI 600 101. PAN AAACT 2947 E VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE-III(2), CHENNAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N. DEVANATHAN, ADVOC ATE RESPONDENT BY : SHRI SHAJI P. JACOB, IRS, ADDL.CIT DATE OF HEARING : 8 TH JUNE, 2012 DATE OF PRONOUNCEMENT : 8 TH JUNE, 2012 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E. THIS PETITION IS FILED IN THE CONTEXT OF EX PARTE ORDER OF THE TRIBUNAL DATED 21.6.2011 PASSED IN ITA NO.2171/MDS/2010. TH E APPEAL IS MA 51/12 :- 2 -: FILED BY THE REVENUE. THE TRIBUNAL SET ASIDE THE O RDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) AND SENT BACK T HE FILE TO THE ASSESSING OFFICER FOR FRAMING THE ASSESSMENT AF RESH. THE PETITION IS FILED BY THE ASSESSEE TO RECALL THE SA ID EX PARTE ORDER AND TO RESTORE THE APPEAL FOR HEARING AND DISPOSING THE MATTER ON MERITS. 2. WE HEARD SHRI N. DEVANATHAN, THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE AND SHRI SHAJI P. JACOB, THE LEARNED COMMISSIONER APPEARING FOR THE REVENUE. 3. IN FACT, THE APPEAL WAS HEARD AND DISPOSED OF BY THE TRIBUNAL, EX PARTE. BUT THE FACT IS THAT ADVOCATE, SHRI N. SESHAGIRI RAO HAD EXPIRED WHEN THE NOTICE OF POSTING WAS ISSU ED BY THE TRIBUNAL. IN THAT CIRCUMSTANCES, THE ASSESSEE HAD NO OCCASION TO HEAR ANYTHING FROM THE OFFICE OF THE ERSTWHILE COUN SEL. THIS FACTUM WAS NOT KNOWN TO THE TRIBUNAL. THEREFORE, I T HAPPENED THAT THE TRIBUNAL DISPOSED OF THE MATTER EX PARTE. 4. WE FIND THAT THERE IS SUFFICIENT REASON FOR THE ASSESSEE TO PRAY FOR RECALL OF EX PARTE ORDER SO AS TO HEAR AND DISPOSE OF THE APPEAL AFRESH. 5. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 21. 6.2011 PASSED IN ITA NO.2171/MDS/2010 IS RECALLED AND THE APPEAL IS MA 51/12 :- 3 -: RESTORED ON THE ROLLS OF THE TRIBUNAL FOR FRESH HEA RING IN ACCORDANCE WITH LAW. 6. THE APPEAL IS POSTED FOR HEARING TO 14 TH JUNE, 2012. PARTIES MAY TAKE NOTICE. THE PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING, ON FRIDAY, THE 8 TH OF JUNE, 2012 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 8 TH JUNE, 2012 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR