M/s. Manohar Textiles, Karur v. DCIT Range-II, Trichy

MA 136/CHNY/2010 | 2004-2005
Pronouncement Date: 13-08-2010 | Result: Allowed

Appeal Details

RSA Number 13621724 RSA 2010
Assessee PAN AABFM1188L
Bench Chennai
Appeal Number MA 136/CHNY/2010
Duration Of Justice 30 day(s)
Appellant M/s. Manohar Textiles, Karur
Respondent DCIT Range-II, Trichy
Appeal Type Miscellaneous Application
Pronouncement Date 13-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 13-08-2010
Assessment Year 2004-2005
Appeal Filed On 14-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI PRADEEP PARIKH VICE-PRESIDENT AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. M.A. NO. 136/MDS/2010 (IN ITA NO. 420/MDS/10) ASSESSMENT YEAR : 2004-05 M/S. MANOHAR TEXTILES 17-A PUGALUE ROAD KARUR VS. THE DEPUTY COMMISSIONER OF INCOME-TAX . RANGE-II. CO. CIRCLE-V TRICHY. (PAN : AABFM1188L) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T. VASUDEVAN RESPONDENT BY : SHRI OMKARESHWAR CHIDRA O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.420/MDS/2007 DATED 09-06-20 10 FOR THE ASSESSMENT YEAR 2004-05. 2. SHRI T. VASUDEVAN ADVOCATE REPRESENTED ON BEHAL F OF THE ASSESSEE AND SHRI OMKARESHWAR CHIDRA. CIT- DR REPRESENTED ON BEH ALF OF THE REVENUE. M.A. NO.136/MDS/2010 2 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON- PROSECUTION FOLLOWING THE DECISION OF THE DELHI B ENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 I TD 320 AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO H OLKAR V. CWT REPORTED IN 223 ITR 480. THE MISCELLANEOUS APPLICATION HAS BEEN FI LED BY THE ASSESSEE SUBMITTING THAT DUE TO THE LAPSE ON THE PART OF THE COUNSEL WHO HAD MISPLACED THE NOTICE AND THE PAPERS AND LOST TRACK OF THE HEA RING THE ASSESSEE WAS NOT REPRESENTED ON THE DATE OF HEARING ON 9 TH JUNE 2010. THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO THE CIRCUMSTANCES AS EXPLAINED BY THE ASSESSEE THE ASS ESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF J USTICE WE RECALL OUR ORDER DATED 09-06-2010. THE APPEAL IS POSTED FOR HEARING ON 23-09-2010. IN THE CIRCUMSTANCES THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 13-08-2 010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI DATED THE 13 TH AUGUST 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE