Smt. R.Selvi, Erode V. ITO, Erode

MA 127/CHNY/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3748 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 24-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M.A. NOS. 127/MDS/2010 (IN ITA NO. 2607/MDS/07) ASSESSMENT YEAR : 2001-02 SMT. R. SELVI, NO.24, PARK ROAD, ERODE. VS. THE INCOME-TAX OFFICER, WARD-I(3), ERODE. (PAN/GIR NO. 13PSO118 ) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N. DEVANATHAN RESPONDENT BY : SHRI SHAJI P. JACOB 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. 2607/MDS/2007 DATED 29-12- 2008 FOR THE ASSESSMENT YEAR 2001-02. 2. SHRI N. DEVANATHAN, ADVOCATE REPRESENTED ON BEHA LF OF THE ASSESSEE AND SHRI SHAJI P.JACOB, SR. DR REPRESENTED ON BEHALF OF THE REVENUE. I.T.A. NO. 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 SUBMITTING THAT DUE TO CHANGE IN THE ADDRESS OF THE ASSESSEE SHE WAS NOT I N A POSITION TO ATTEND THE HEARING. THE LD. DR DID NOT RAISE ANY SERIOUS OBJE CTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO CHANGE IN THE ASSESSEES ADDRESS, THE ASSESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF JUSTICE, WE RECALL OUR ORDER DATED 29- 12-2008. THE APPEAL IS POSTED FOR HEARING ON 18-08-2010. IN THE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 23-07-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 23 RD JULY, 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE