Dharani Sugars and Chemicals Ltd., CHENNAI V. ACIT, CHENNAI

MA 58/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1811 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-04-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 27-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N B ETGERI JCIT LD
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI (BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ) .. M.P NO.58/MDS./2014 ( I.T.A. NO.217/MDS/2010 ASSESSMENT YEAR :2004-05 M/S.DHARANI SUGARS & CHEMICALS LTD., 57,STERLING ROAD, NUNGAMBAKKAM, CHENNAI 600 034. PAN : AAACD 1281 F (APPELLANT) V. THE ASSISTANT COMMISSIONER OF INCOME TAX , COMPANY CIRCLE 1, AAYAKAR BHAVAN, CHENNAI 600 034. (RESPONDENT) APPELLANT BY : SHRI N.DEVANATHAN,ADVOCATE RESPONDENT BY : SHRI T.N.B ETGERI, JCIT LD.D.R. DATE OF HEARING : 25.04.14 DATE OF PRONOUNCEMENT : 25.04.14 O R D E R PER A.MOHAN ALANKAMONY: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.217/M DS./2010 DATED 5 TH OCTOBER, 2010 PASSED EX PARTE FOR NON-APPEARANCE. MP NO.58/MDS/14 2 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFOR E US THAT WHEN THE ASSESSEES CASE WAS TAKEN UP FOR HEARING O N 05.10.2010 BEFORE THE CHENNAI A BENCH OF THIS TRIBUNAL, HE C OULD NOT APPEAR BEFORE THE TRIBUNAL SINCE HE HAD TO ATTEND A CASE B EFORE THE HONBLE MADRAS HIGH COURT. HE FURTHER SUBMITTED THAT ON A LATER DATE HE CAME TO KNOW THAT THE CASE WAS DISMISSED IN LIMINE . IT WAS THEREFORE PRAYED THAT THE APPEAL OF THE ASSESSEE MAY BE RECAL LED SINCE THE ASSESSEE IS SERIOUSLY INTERESTED IN PURSUING THE AP PEAL. LD. D.R OBJECTED TO THE SUBMISSIONS OF THE LD. A.R. 3. AFTER HEARING BOTH SIDES, IN THE IN THE INTERES T OF JUSTICE WE HEREBY RECALL THE APPEAL AND POST THE CASE FOR FRESH HEARI NG ON 09/07/2014. SINCE BOTH THE PARTIES ARE INTIMATED IN THE OPEN CO URT, NOTICE NEED NOT BE SERVED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 25 TH APRIL, 2014. SD/- SD/- (VIKAS AWASTHY) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 25 TH APRIL, 2014. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE MP NO.58/MDS/14 3