M/s. Megatech Control Ltd., CHENNAI V. ACIT, CHENNAI

MA 58/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6568 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 21-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI (BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER) .. M.P. NO. 58/MDS/2011 (IN I.T.A. NO. 2008/MDS/2010) ASSESSMENT YEAR : 2006-07 M/S MEGATECH CONTROL LTD., NO.51, FIRST MAIN ROAD, GANDHI NAGAR, ADYAR, CHENNAI 600 020. PAN : AABCM9888N (PETITIONER) V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV(2), CHENNAI 600 034. (RESPONDENT) PETITIONER BY : SHRI N. DEVANATHAN RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : BY THIS PETITION ASSESSEE SEEKS RECALL OF THE ORDE R DATED 27.1.2011 OF THE TRIBUNAL, WHICH WAS DECIDED EX PARTE . AS PER THE ASSESSEE, DUE TO GENUINE COMMUNICATION GAP BETWEEN IT AND ITS AUTHORIZED REPRESENTATIVE, ASSESSEE WENT UNREPRESEN TED. M.P. NO. 58/MDS/11 2 2. HEARD THE COUNSELS. ASSESSEE HAS MADE OUT A REA SONABLE CAUSE FOR NON APPEARANCE, WHEN THE APPEAL WAS HEARD . THE APPEAL WAS DISMISSED IN LIMINE FOR NON APPEARANCE. IN THE CIRCUMSTANCES, WE DEEM IT FIT TO RECALL THE ORDER DATED 27.1.2011. 3. ORDER IS RECALLED, AND APPEAL IS FIXED FOR HEARI NG ON 15.6.2011. SINCE DATE HAS BEEN DECLARED IN OPEN COURT, THERE S HALL BE NO FURTHER NOTICE TO THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS PETITION OF THE ASS ESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON THE THIRD DAY OF JUNE, 2011. SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 3 RD JUNE, 2011. KRI. COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/D.R./GUA RD FILE