M/s. Atlas Exports Enterprises, Karur V. DCIT, Trichy

MA 71/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4883 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-08-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 31-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N CHANDRASEKARAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH C : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] M.A.NO. 71/MDS/2010 [ARISING OUT OF I.T.A NO.1948/MDS/2010] ASSESSMENT YEAR : 2005-06 M/S ATLAS EXPORTS ENTERPRISES NO.29-J, PUGALUR ROAD KARUR 639 001 VS THE DY. CIT COMPANY II TRICHY [PAN AAAFA4788R] (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N.CHANDRASEKARAN RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JM: THROUGH THIS MISCELLANEOUS APPLICATIO N, THE ASSESSEE SEEKS RECALLING OF THE ORDER OF THE TRIBUNAL DATED 25.2.2 010, PASSED EX-PARTE. 2. IN THE APPLICATION, THE ASSESSEE STATED THAT IT CAME TO KNOW ABOUT THE POSTING OF THE APPEAL FOR HEARING ONLY AF TER RECEIPT OF ORDER FROM THE TRIBUNAL AS THE PERSON RECEIVED THE NOTIC E DID NOT HAND OVER THE SAME TO THE PERSON WHO IS HANDLING THE INCOME T AX MATTER. THE NON-REPRESENTATION ON THE DATE OF HEARING WAS NEITH ER WILLFUL NOR WANTON AND PRAYED FOR RECALLING OF THE ORDER. M.A 71/2010 :- 2 -: 3. AFTER HEARING THE RIVAL SUBMISSIONS, WE FIND THA T THE ASSESSEE WAS DEPRIVED OF THE OPPORTUNITY OF BEING HEARD BEF ORE THE TRIBUNAL. WE, THEREFORE, RECALL THE TRIBUNAL ORDER IN QUESTIO N AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 20.10.201 0. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO I SSUE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.2010. SD/- SD/- ( ABRAHAM P GEORGE ) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 13 TH AUGUST, 2010 RD COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR