Super Sales India Ltd. , Coimbatore V. DCIT Corporate Circle 1 , Coimbatore

MA 96/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6839 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA
• Assessee Lawyers: K RAGHU

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . . , , % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO. 96 / CHNY /20 18 (IN ITA NO.2093/CHNY/2017) & & /ASSESSMENT YEAR: 2009-10 M/S.SUPER SALES INDIA LTD., 34-A, KAMARAJ ROAD, COIMBATORE-641 018. [PAN: AADCS 0650 A] VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1, COIMBATORE. ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.K.RAGHU, CA *+) , /RESPONDENT BY : MRS.S.VIJAYAPRABHA, JCIT , /DATE OF HEARING : 13.07.2018 , /DATE OF PRONOUNCEMENT : 17.07.2018 / O R D E R PER N.R.S.GANESAN , JUDICIAL MEMBER : THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS PETIT ION PRAYING FOR RECALL THE ORDER OF THIS TRIBUNAL DATED 07.11.2017. 2. WE HEARD MR.K.RAGHU, THE LD. REPRESENTATIVE FOR THE ASSESSEE AND MRS.S.VIJAYAPRABHA, THE LD.DEPARTMENTAL REPRESENTAT IVE. MADRAS HIGH COURT RECENTLY FOUND THAT THIS TRIBUNAL HAS NO JURI SDICTION TO DISMISS THE APPEAL FOR NON-PROSECUTION. THEREFORE, AN OPPORTUN ITY SHALL BE GIVEN TO MP NO.96/CHNY/2018 (IN ITA NO.2093/CHNY/2017) :- 2 -: THE ASSESSEE. ACCORDINGLY, THE ORDER OF THIS TRIBU NAL DATED 07.11.2017 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN I TA NO.2093/CHNY/2017 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FRESH HEARING ON 12.09.2018. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON JULY 17, 2018, IN CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: JULY 17, 2018. TLN , *34 54 /COPY TO: 1. ) /APPELLANT 4. 6 /CIT 2. *+) /RESPONDENT 5. 4 * /DR 3. 6 ( ) /CIT(A) 6. & /GF