Asha Nivas Social Welfare Society, CHENNAI V. DDIT Exemptions I, CHENNAI

MA 139/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7033 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 12-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANMUGA PRIYA
• Assessee Lawyers: MANUEL THOMAS
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.138 TO 140/CHNY/2018 IN I.T.A.NOS.930 TO 932/MDS/2018 ( / ASSESSMENT YEARS :2010-11 TO 2012-13) M/S. ASHANIVAS SOCIAL WELFARE SOCIETY, NO.9, RUTLAND GATE, V STREET, CHENNAI 600 006. VS THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS I, CHENNAI. PAN: AAAA0865A ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI MANUEL THOMAS /RESPONDENT BY : MS. SHANMUGA PRIYA, JCIT /DATE OF HEARING : 24.08.2018 /DATE OF PRONOUNCEMENT : 24.08.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NOS.930 TO 932/CHNY/2018 DATED 23.05.2018 FOR THE ASSESSMENT YEARS 2010-11 TO 2012-13 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT HE SUFFERED FROM TYPICAL CHEST PAIN DUE TO HYPERTENSION AND THE DOCTOR HAD ADVISED REST DUE TO WHICH HE WAS IMMOBILIZED. HENCE HE WAS NOT ABLE TO APPEAR BEFORE THE BENCH ON 2 MP NOS.138 TO 140/CHNY/2018 THE DATE OF HEARING 23.05.2018. THE LD.AR HAS ALSO SUBMITTED A CERTIFICATE FROM THE BEST HOSPITAL PVT. LTD., TO JUSTIFY HIS STAND. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 23.05.2018. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE/LD.AR HAD A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE BENCH ON 23.05.2018. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 23.05.2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 31.10.2018. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, 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 24 TH AUGUST, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER 3 MP NOS.138 TO 140/CHNY/2018 /CHENNAI, /DATED 24 TH AUGUST, 2018 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.