Income Tax Appellate Tribunal - Chennai
Anandu Brandy Shop, Pondicherry vs Assessee on 21 October, 2011
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, CHENNAI
BEFORE SHRI SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
AND SHRI GEORGE MATHAN, JUDICIAL MEMBER
.....
M.P. No. 198/Mds/2010
(in I.T.A. No. 632/Mds/2010)
Assessment Year : 2005-06
M/s Anandu Brandy Shop, The Income Tax Officer,
No.461/A, Bharathi Street, Ward I(1),
Pondicherry - 605 001. v. Pondicherry.
PAN : AAJFA4928L
(Petitioner) (Respondent)
Petitioner by : Shri N. Devanathan, Advocate
Respondent by : Shri K. Gopalakrishnan, Sr-AR
Date of Hearing : 21.10.2011
Date of Pronouncement: 21.10.2011
O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :
This Miscellaneous Petition filed by the assessee is for restoration of its appeal which was dismissed in limine vide order of this Tribunal in I.T.A. No. 632/Mds/2010 dated 15th July, 2010, for non-appearance.
2 I.T.A. No. 198/Mds/10
2. We find that assessee has shown reasonable cause for not entering appearance when the appeal was taken up for hearing. Hence, in the interest of justice, we recall the order of this Tribunal dated 15th July, 2010 (supra) and direct the registry to post the appeal for hearing on 21st December, 2011 and it being declared in the open court, there shall be no fresh notice to any of the parties.
3. In this result, the Miscellaneous Petition filed by the assessee stands allowed.
Order pronounced in the open court after conclusion of hearing on 21.10.2011.
sd/- sd/-
(George Mathan) (Abraham P. George)
Judicial Member Accountant Member
Chennai,
Dated the 21st October, 2011.
Kri.
Copy to: (1) Petitioner
(2) Respondent
(3) CIT(A)
(4) CIT
(5) D.R.
(6) Guard file