C.R.Vijayakumari, CHENNAI V. ITO, CHENNAI

MA 134/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4890 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 24-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI (BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER) M.A. NO. 134/MDS/2010 (IN I.T.A. NO. 1051/MDS/2009) ASSESSMENT YEAR : 2004-05 MS. C.R. VIJAYAKUMARI, 4/192, ANNA ROAD, PALAVAKKAM, CHENNAI - 600 041. PAN : ADGPV5425R (APPLICANT) V. THE INCOME TAX OFFICER, MEDIA WARD III, CHENNAI - 600 034. (RESPONDENT) APPLICANT BY: NONE RESPONDENT BY: SHRI B. SRINIVAS O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 1051/MDS/2009 DATED 13 TH NOVEMBER, 2009. ACCORDING TO THE ASSESSEE, THE ORD ER PASSED EX PARTE BY THE TRIBUNAL WAS DETRIMENTAL TO IT AND THE NON-APPEARANCE AT THE TIME OF HEARING OF THE APPEAL WAS NOT WILLFUL N OR DELIBERATE, BUT, DUE TO HER ILLNESS. M.A. NO. 134/MDS/10 2 2. WHEN THE APPLICATION CAME UP FOR HEARING, NOBODY APPEARED REPRESENTING THE ASSESSEE DESPITE SERVICE OF NOTICE . WE ALSO FIND THAT THE ORIGINAL ORDER PASSED BY THIS TRIBUNAL WAS AFTER CONSIDERING THE MERITS OF THE CASE. IN ANY CASE, THE ORIGINAL APPEAL OF THE REVENUE WAS DISMISSED BY THIS TRIBUNAL AND THEREFOR E, NO PREJUDICE HAS BEEN CAUSED TO THE ASSESSEE. WE, THEREFORE, FI ND NO REASON TO ENTERTAIN THIS MISCELLANEOUS APPLICATION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.08.2010. SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEM BER CHENNAI. DATED THE 6 TH AUGUST, 2010. KRI. COPY TO: (1) APPLICANT (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE