Subashri Sriram, CHENNAI V. ITO, CHENNAI

MA 116/CHNY/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0465 (ITAT-CHENNAI)
• Duration Of Justice: 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 04-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI
• Assessee Lawyers: R SIVARAMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBE R M.P. NO.116/MDS/2013 (IN ITA NO.47/MDS/2013) ( ASSESSMENT YEAR : 2007-08) MRS. SUBHASRI SRIRAM, 5, 29 TH CROSS STREET, INDIRA NAGAR, CHENNAI-600 020. PAN:ABGPS1708J VS. INCOME TAX OFFICER, SALARY WARD-VI(3) AAYAKAR BHAVAN, 121, M.G.ROAD, CHENNAI-600 034. (APPLICANT) (RESPONDENT) APPLICANT BY : MR. R.SIVARAMAN, ADVOCA TE RESPONDENT BY : MR. T.N.BETGERI, JCIT DATE OF HEARING : 26 TH JULY, 2013 DATE OF PRONOUNCEMENT : 31 ST JULY, 2013 O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E REQUESTING TO RECALL THE EX-PARTE ORDER DATED 15.05 .2013 IN ITA NO.47/MDS/2013 PASSED BY THIS TRIBUNAL EXPLAINI NG THE REASONS AS TO WHY THE COUNSEL FOR THE ASSESSEE COUL D NOT APPEAR ON THE DATE WHEN THE APPEAL WAS POSTED FOR H EARING. 2. THE COUNSEL FOR THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE REASONS WHY HE COULD NOT APPEAR ON 1 4 TH MAY, 2013. M.P.NO.116 /MDS/2013 2 3. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND THE AFFIDAVIT FILED BY THE ASSESSEES COUNSEL AND T HE REASONS THEREIN FOR NON-APPEARANCE BY THE COUNSEL ON THE DA TE WHEN THE MATTER POSTED FOR HEARING AND FIND THAT THERE I S A VALID REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON 14 TH MAY, 2013. THEREFORE, WE ARE INCLINED TO RECALL THE EX-P ARTE ORDER OF THIS TRIBUNAL DATED 15 TH MAY, 2013 FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTION. IN THE CIRCUMSTANCES, WE RECALL OUR EX-PARTE ORDER DATED 1 5.05.2013 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING IN DUE COURSE AND INFORM THE PARTIES ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON WEDNESDAY, THE 31 ST DAY OF JULY, 2013 AT CHENNAI. SD/- SD/- ( N.S.SAINI ) (C HALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 31 ST JULY, 2013. SOMU COPY TO: (1) APPLICANT (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.