Tamilnadu Steel Tubes Ltd., CHENNAI V. ACIT, CHENNAI

MA 71/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6697 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 12-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: P R SHANKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER %% / M.P. NO. 71 /CHNY 2018 (IN I.T.A. NO.1147/MDS/2015) & '& / ASSESSMENT YEAR : 2011-12 M/S TAMIL NADU STEEL TUBES LTD., MERCURY APARTMENTS, 1 ST FLOOR, NO.65, PANTHEON ROAD, EGMORE, CHENNAI - 600 008. PAN : AAACT 2381 C V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(1), CHENNAI - 600 034. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI P.R. SHANKAR, CA )+*, . / / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT 0 . 1# / DATE OF HEARING : 22.06.2018 23' . 1# / DATE OF PRONOUNCEMENT : 22.06.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF ORDER OF THIS TRIBUNAL DATED 21.11.2017. 2. WE HEARD SHRI P.R. SHANKAR, THE LD. REPRESENTATI VE FOR THE ASSESSEE AND SHRI B. SAGADEVAN, THE LD. DEPARTMENTA L REPRESENTATIVE. THIS TRIBUNAL BY AN ORDER DATED 21 .11.2017, 2 M .P. NO.71/CHNY/18 DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSEC UTION. THE ORDER WAS NOT PASSED ON MERIT. RECENTLY, THE MADRA S HIGH COURT FOUND THAT THIS TRIBUNAL HAS NO POWER TO DISMISS TH E APPEAL FOR NON- PROSECUTION. IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE OR REVENUE APPEARED BEFORE THIS TRIBUNAL OR NOT, THE A PPEAL HAS TO BE DISPOSED OF ON MERIT. IN VIEW OF THE ABOVE, DISMIS SAL OF APPEAL FOR NON-PROSECUTION ON THE GROUND THAT THE ASSESSEE DID NOT APPEAR BEFORE THIS TRIBUNAL MAY NOT BE CORRECT. THEREFORE , THE APPEAL NEEDS TO BE ADJUDICATED ON MERIT. 3. IN VIEW OF THE ABOVE, THE ORDER OF THIS TRIBUNAL DATED 21.11.2017 IS HEREBY RECALLED AND NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.1147/MDS/2015 STANDS RESTORED ON THE F ILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL FOR FINAL DISPOSAL ON 20.08.2018. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR 20.08.2018. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. 3 M .P. NO.71/CHNY/18 ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE, 2018 AT CHENNAI. SD/- SD/- ( !) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 22 ND JUNE, 2018. KRI. . )16% 7%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. %9 )1 /DR 6. :& ; /GF.