Smt. T.Pattammal, CHENNAI V. Additional CIT, Vellore

MA 136/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9302 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 29-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P RAJASEKARAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NO.136/MDS/2012 IN (I.T.A. NO. 1656/MDS/2011) ASST. YEAR : 2007-08 SMT. T. PATTAMMAL, C/O. SHRI P. RAJASEKARAN, P.B. NO.3, NO.4, NATIONAL THEATRE BUILDINGS, WEST TAMBARAM, CHENNAI 600 045. PAN : AAKPP1087E V. THE ADDL.COMMISSIONER OF INCOME TAX, VELLORE RANGE, VELLORE. (TN). (RESPONDENT) APPELLANT BY : SHRI P. RAJASEKARAN, CA RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL.CIT DATE OF HEARING : 12 TH OCT 2012 DATE OF PRONOUNCEMENT : 12 TH OCT. 2012 O R D E R PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER : THE ASSESSEE FILED THIS MISCELLANEOUS PETITION SE EKING RESTORATION OF THE ORDER OF THIS TRIBUNAL IN ITA NO .1656/MDS/2011 DATED 11.6.2012, PASSED FOR NON-PROSECUTION OF THE APPEAL. THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE REASONS FOR NON APPEARING MP 136/MDS/12 2 ON THE DATE WHEN THE APPEAL WAS CALLED. WE HAVE GO NE THROUGH THE PETITION AND THE AFFIDAVIT FILED BY THE ASSESSEE AN D FIND THAT THERE IS REASONABLE CAUSE FOR NOT APPEARING ON THE DATE WHEN THE MATTER WAS CALLED. THEREFORE, WE RECALL THE EX-PARTE ORDER DA TED 11.6.2012 (SUPRA). THE DEPARTMENTAL REPRESENTATIVE HAS NO SE RIOUS OBJECTIONS FOR RECALLING THE ORDER. THE APPEAL IS POSTED FOR HEARING ON 17 TH DECEMBER 2012. NO SEPARATE NOTICE OF HEARING WILL BE ISSUED AS THE PARTIES WERE INFORMED OF THE ABOVE DATE OF HEARING. THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 17 TH DECEMBER 2012. 2. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. 3. ORDER PRONOUNCED IN THE OPEN COURT AFTER HEARIN G ON FRIDAY, THE 12 TH OCTOBER 2012. SD/- SD/- ( ABRAHAM P. GEORGE) (CHALLA NAGENDR A PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED : 12 TH OCTOBER 2012. JLS. COPY TO :- ASSESSEE/RESPONDENT/ D.R/CIT(A)/CIT/GUAR D FILE.