CHIDAMBARAM PILLAI CHARITABLE AND EDICATIONAL TRUST, TRICHY V. ITO, EXEMPTIONS WARD, TRICHY

MA 113/CHNY/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5622 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P.NO.113/CHNY/2019 (IN ./I.T.A. NO.3430/CHNY/2018) ! / ASSESSMENT YEAR : 2012-2013. M/S. CHIDAMBARAM PILLAI CHARITABLE AND EDUCATIONAL TRUST, C/O. CHIDAMBARAM PILLAI COLLEGE FOR WOMEN MELA KAVAL KARA STREET, MANNACHANNALUR, TRICHY 641 005. [PAN AAATC 1945N] VS. THE INCOME TAX OFFICER, EXEMPTIONS WARD, TRICHY. ( / APPELLANT) ( /RESPONDENT) '# $ % / APPELLANT BY : SHRI. S. SRIDHAR, ADV. &' '# $ % /RESPONDENT BY : SHRI. A. SOUNDARARAJAN, ADDL. CIT ( ) $ * /DATE OF HEARING : 06-12-2019 +,! $ * /DATE OF PRONOUNCEMENT : 11-12-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 23.04.2019 IN ITA MP NO.113/2019. :- 2 -: NO.3430/CHNY/2018, FOR ASSESSMENT YEAR 2012-2013 WH ICH IS PASSED EX-PARTE. 2. HAVING CONSIDERED THE MATTER, WE ARE OF THE CONSIDE RED OPINION THAT THE ASSESSEE HAD JUST AND REASONABLE CAUSE FOR NOT ENTERING APPEARANCE. THEREFORE, WE ARE OF THE CONSIDERED OPI NION THAT IT IS FIT CASE TO RECALL THE APPEAL. IT IS ORDERED ACCORDINGL Y. THE APPEAL IS REFIXED FOR HEARING ON 03.03.2020. THERE SHALL BE N O SEPARATE NOTICE OF HEARING IS NECESSARY TO PARTIES SINCE THE DATE IS D ECLARED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 11TH DAY OF DECEMBER, 2019, A T CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER - ) / CHENNAI . / DATED:11TH DECEMBER, 2019 KV $ &*01 21!* / COPY TO: 1 . '# / APPELLANT 3. ( 3* () / CIT(A) 5. 16 &*7 / DR 2. &' '# / RESPONDENT 4. ( 3* / CIT 6. 8 9) / GF