Tenneco Automotive India Private Limited, Krishnagiri V. DCIT International Taxation Circle 2(2), CHENNAI

MA 89/CHNY/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7919 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: R SANDEEP BAGMAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY , JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.89/CHNY/2018 (IN ITA NO.2639/CHNY/2017) /ASSESSMENT YEAR: 2014-15 M/S.TENNECO AUTOMOTIVE INDIA- PVT. LTD., NO.122, SIPCOT INDUSTRIAL COMPLEX, HOSUR, KRISHNAGIRI-635 126. TAMIL NADU. VS. THE DY. COMMISSIONER OF- INCOME TAX, INTERNATIONAL TAXATION-2(2), CHENNAI. [PAN: AABCT 3 125 D ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.R. SANDEEP BAGMAR, ADV. /RESPONDENT BY : MR. B.SAGADEVAN, JCIT /DATE OF HEARING : 03.08.2018 /DATE OF PRONOUNCEMENT : 19.09.2018 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER : ASSESSEE THROUGH HIS PRESENT MISCELLANEOUS PETITIO N PLEADS FOR REINSTATING ITS APPEAL NO.2639/CHNY/2017 WHICH WAS DISMISSED FOR DEFAULT FOR NON-APPEARANCE OF THE ASSESSEE. 2. SINCE THE ASSESSEE HAS SHOWN A REASONABLE CAUSE FOR NOT ENTERING APPEARS, WE RECALL THE ORDER IN ITA NO.2639/CHNY/20 17. THE APPEAL IS RE- MP NO.89/CHNY/2018 (IN ITA NO.2639/CHNY/2017) :- 2 -: FIXED FOR HEARING ON 20.11.2018. THERE SHALL BE NO FRESH NOTICE TO PARTIES SINCE THE DATE IS DECLARED IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THE 19 TH DAY OF SEPTEMBER, 2018, IN CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) + /ACCOUNTANT MEMBER ( , - . . . ) (DUVVURU R.L. REDDY) + /JUDICIAL MEMBER /CHENNAI, 0 /DATED: SEPTEMBER 19, 2018. TLN 12 32 /COPY TO: 1. /APPELLANT 4. 4 /CIT 2. /RESPONDENT 5. 2 /DR 3. 4 ( ) /CIT(A) 6. /GF