Dharani Sugars and Chemicals Ltd., CHENNAI v. ACIT, CHENNAI

MA 58/CHNY/2014 | 2004-2005
Pronouncement Date: 25-04-2014 | Result: Allowed

Appeal Details

RSA Number 5821724 RSA 2014
Assessee PAN AAACD1281F
Bench Chennai
Appeal Number MA 58/CHNY/2014
Duration Of Justice 1 month(s) 28 day(s)
Appellant Dharani Sugars and Chemicals Ltd., CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 25-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 25-04-2014
Date Of Final Hearing 25-04-2014
Next Hearing Date 25-04-2014
Assessment Year 2004-2005
Appeal Filed On 27-02-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI (BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY JUDICIAL MEMBER ) .. M.P NO.58/MDS./2014 ( I.T.A. NO.217/MDS/2010 ASSESSMENT YEAR :2004-05 M/S.DHARANI SUGARS & CHEMICALS LTD. 57 STERLING ROAD NUNGAMBAKKAM CHENNAI 600 034. PAN : AAACD 1281 F (APPELLANT) V. THE ASSISTANT COMMISSIONER OF INCOME TAX COMPANY CIRCLE 1 AAYAKAR BHAVAN CHENNAI 600 034. (RESPONDENT) APPELLANT BY : SHRI N.DEVANATHAN ADVOCATE RESPONDENT BY : SHRI T.N.B ETGERI JCIT LD.D.R. DATE OF HEARING : 25.04.14 DATE OF PRONOUNCEMENT : 25.04.14 O R D E R PER A.MOHAN ALANKAMONY: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.217/M DS./2010 DATED 5 TH OCTOBER 2010 PASSED EX PARTE FOR NON-APPEARANCE. MP NO.58/MDS/14 2 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFOR E US THAT WHEN THE ASSESSEES CASE WAS TAKEN UP FOR HEARING O N 05.10.2010 BEFORE THE CHENNAI A BENCH OF THIS TRIBUNAL HE C OULD NOT APPEAR BEFORE THE TRIBUNAL SINCE HE HAD TO ATTEND A CASE B EFORE THE HONBLE MADRAS HIGH COURT. HE FURTHER SUBMITTED THAT ON A LATER DATE HE CAME TO KNOW THAT THE CASE WAS DISMISSED IN LIMINE . IT WAS THEREFORE PRAYED THAT THE APPEAL OF THE ASSESSEE MAY BE RECAL LED SINCE THE ASSESSEE IS SERIOUSLY INTERESTED IN PURSUING THE AP PEAL. LD. D.R OBJECTED TO THE SUBMISSIONS OF THE LD. A.R. 3. AFTER HEARING BOTH SIDES IN THE IN THE INTERES T OF JUSTICE WE HEREBY RECALL THE APPEAL AND POST THE CASE FOR FRESH HEARI NG ON 09/07/2014. SINCE BOTH THE PARTIES ARE INTIMATED IN THE OPEN CO URT NOTICE NEED NOT BE SERVED. 4. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 25 TH APRIL 2014. SD/- SD/- (VIKAS AWASTHY) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 25 TH APRIL 2014. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE MP NO.58/MDS/14 3