Sri Balasubramania Mills Ltd., Coimbatore V. ACIT, Coimbatore

MA 64/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6539 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 03-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: V S JAYAKUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D, CHENNAI BEFORE SHRI U.B.S. BEDI, J.M. & SHRI ABRAHAM P. GEO RGE, A.M. M.P. NO. 64 /MDS/2011 [IN I.TA. NO. 626/MDS/2009] ASSESSMENT YEAR: 2006-07 SHRI BALASUBRAMANIA MILLS LTD., 483, KAMARAJ ROAD, UPPILIPALAYAM, COIMBATORE 641 015. [PAN:AADCA1887K] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE I(1), COIMBATORE. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.S. JAYAKUMAR REVENUE BY : SHRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL O R D E R PER U.B.S. BEDI, J.M. BY MEANS OF THIS MISCELLANEOUS PETITION RECEIVED B Y THE REGISTRY ON 03.03.2011, THE ASSESSEE SEEKS TO GET RECALLED THE ORDER OF THE TRIBUNAL PASSED IN ITA NO. 626/MDS/2009 DATED 02.02.2011 FOR THE AS SESSMENT YEAR 2006-07ON THE GROUND THAT THE PETITIONER HAD SENT THE ADJOURN MENT LETTER ADDRESSED TO THE REGISTRY AS WELL AS TELEGRAM WELL IN ADVANCE BY COU RIER SERVICE FROM COIMBATORE ON THE DATES MENTIONED IN THE NOTICE AND SAME WAS R ECEIVED BY THE ITAT, BUT WERE NOT BROUGHT ON RECORD BY THE REGISTRY, THEREFO RE, EX-PARTE ORDER HAS BEEN PASSED. SINCE NON-APPEARANCE WAS NEITHER INTENTIONA L NOR DELIBERATE, THEREFORE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED AND HE ASSESSEE UNDERTAKES TO ATTEND THE HEARING IF ORDER IS RECALLED AND TO THIS PLEA OF THE ASSESSEES COUNSEL, THE LD. DR DID NOT OBJECT AND RATHER SUBMITTED THAT HE HAS NO OBJECTION IN CASE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIX ED FOR HEARING. M.P. M.P. M.P. M.P. NO. NO. NO. NO.64 6464 64/MDS/1 /MDS/1 /MDS/1 /MDS/11 11 1 2 2. AFTER HEARING BOTH THE SIDES AND CONSIDERING TH E MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING, THEREFORE, WE RECALL OUR ORDER DATED 02.02.2011 AND FIX THE APPEAL FOR HEARING ON 29.08.2011 FOR WHICH NO SEPAR ATE NOTICE WOULD BE ISSUED AS BOTH THE PARTIES HAVE WAIVED THEIR RIGHT OF NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION OF TH E ASSESSEE GETS ACCEPTED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 17.06.2011. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 17.06.2011. VM/- COPY TO : APPELLANT/RESPONDENT/CIT(A)- /CIT, /DR