Uvais Ayesha Rafeeka, CHENNAI V. ACIT, CHENNAI

MA 149/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0980 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 03-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: MOHAMMED KHALILULLAH
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.149/CHNY/2018 IN I.T.A.NO.1562/MDS/2016 ( / ASSESSMENT YEAR :2011-12) M/S. UVAIS AYESHA RAFEEKA, BLOCK B, FLAT C, 1/F1, PROSPEROUS KINGDOM, 363, EVK SAMPATH ROAD, PANEER NAGAR, NEAR INDIAN BANK, MOGAPAIR, CHENNAI 600 037. VS THE ACIT, BUSINESS RANGE VIII(3), CHENNAI. PAN: AAEPR7414H ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI MOHAMMED KHALILULLAH, CA /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 07.09.2018 /DATE OF PRONOUNCEMENT : 07.09.2018 / 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. NO.1562/CHNY/2016 DATED 23.05.2018 FOR THE ASSESSMENT YEAR 2011-12 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT DUE TO OVERSIGHT HE DID NOT NOTE THE DATE OF HEARING AND THEREFORE HE COULD NOT APPEAR BEFORE THE BENCH ON 23.05.2018. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE 2 MP NO.149/CHNY/2018 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, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE LD.AR FOR NOT APPEARING BEFORE THE BENCH ON 23.05.2018, 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 28.11.2018. 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 7 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 7 TH SEPTEMBER, 2018 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.