Harita Fehrer Limited, CHENNAI V. ACIT Corporate Circle II (2), CHENNAI

MA 59/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2700 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-09-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 20-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 59/Chny/2022 आयकर अपील सं./ [In I.T.A. No.2254/Chny/2018] िनधाŊरण वषŊ/Assessment Year: 2011-12 Harita Fehrer Limited, B-64/1, Wazirpur Industrial Area, New Delhi 110 052 29, Jayalakshmi Estates, Haddows Road, Chennai 600 006. [PAN:AACCH1037R] Vs. The Assistant Commissioner of Income Tax, Corporate Circle 2(2), Chennai 600 034. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Shri Anil Kumar, CA & Shri Ravikumar, CA ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 23.09.2022 घोषणा की तारीख /Date of Pronouncement : 23.09.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petitions, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 2254/Chny/2018 dated 05.11.2019 relevant to the assessment year 2011-12. 2. By referring to the miscellaneous petitions, the ld. Counsel for the assessee has submitted that the defects notified by the Tribunal has been rectified and prayed for recalling the order of the Tribunal for adjudication M.P. No. 59/Chny/22 2 on merits by affording an opportunity of being heard to the petitioner. 3. The ld. DR has not raised any serious objection against the submissions of the ld. Counsel. 4. We have heard both the sides and perused the order passed by the Tribunal. Despite defects notified by the Tribunal, the petitioner assessee has not rectified the defects and therefore, the Tribunal dismissed the appeal. Now, since the petitioner has rectified the defects notified by the Tribunal, we hereby recall the order of the Tribunal dated 05.11.2019 and the appeal of the petitioner is restored. The Registry is directed to the post the appeal on regular course by issuing notices to both the parties. 5. In the result, the MP filed by the petitioner is allowed. Order pronounced in the open court on 23 rd September, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 23.09.2022 Vm/- M.P. No. 59/Chny/22 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.