Meena Chitra Kumar, CHENNAI V. ITO, CHENNAI

MA 139/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4742 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 15-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: K RAVI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . . . , . , & BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.139/MDS/2016 ( ./ IN I.T.A.NO.385/MDS/2016 ( / ASSESSMENT YEAR :2010-11) MRS. MEENA CHITRA KUMAR, ST MARYS ROAD, ALWARPET, CHENNAI-600 018. VS THE INCOME TAX OFFICER, BUSINESS WARD-XV(4) CHENNAI. PAN:AACPC5926H (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. K.RAVI, ADVOCATE /RESPONDENT BY : MR. SUPRIYO PAL, JCIT /DATE OF HEARING : 5 TH AUGUST, 2016 /DATE OF PRONOUNCEMENT : 6 TH SEPTEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.385/MDS/2016 DATED 09.05.2016 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THE COUNSEL HAS WRONGLY NOTED THE ADJOURNMENT DATE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE EAR LIER OCCASION I.E. 09.05.2016. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE STRONGLY OPPOSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 2 M.P.NO.139 /MDS/2016 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH. THEREFORE, IN THE IN THE INTERES T OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 09 .05.2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 28.09.2016. SINCE BOTH THE PARTIES WERE PRESENT, HE ARING NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 6 TH SEPTEMBER, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 6 TH SEPTEMBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .