K.T.Rajam, Attur V. ITO, Salem

MA 154/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3584 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 06-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2015
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNANJCIT
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , ! , '. ! $ , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER M.P. NOS.153 & 154/MDS./2015 I.T.A.NOS.2962 & 2963 /MDS./2014 ( ASSESSMENT YEARS :2009-10 & 2010-11) SMT.K.T.RAJAN, NO.10,PERIYATHAMBI STREET, SOUTH UDAYARPALAYAM, ATTUR 636 102 VS. THE INCOME TAX OFFICER, WARD-II(4), SALEM 636 007. PAN AGBPR 0188 B ( '( / APPELLANT ) ( )*'( / RESPONDENT ) / APPELLANT BY : MR.G.BASKAR,ADVOCATE / RESPONDENT BY : MR.P.RADHAKRISHNAN,JCIT, D.R / DATE OF HEARING : 06.11.2015 /DATE OF PRONOUNCEMENT : 06.11.2015 + / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THESE TWO MISCELLANEOUS PETITIONS ARE FILED BY TH E ASSESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NOS.2962 & M.P NOS.153 & 154 /MDS/2015 2 2963/MDS./2014 DATED 27 TH FEBRUARY, 2015 PASSED EX PARTE FOR NON- APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS AFFI RMED IN HIS AFFIDAVIT DATED 29 TH DAY OF JULY ,2015 THAT ON THE DATE OF PREVIOUS HEARING ON 26.02.2015, HE COULD NOT REPRESENT THE A SSESSEES CASE BECAUSE HIS FATHER-IN-LAW MET WITH AN ACCIDENT ON25 .02.2015. IT WAS THEREFORE PLEADED BY THE LD. A.R. THAT ONE MORE OPP ORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT HER CASE BEFOR E THE TRIBUNAL. THE LD. D.R OPPOSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE AFFIDAVIT FILED BY THE AUTHORIZED REPRESENTATIVE, WE ARE OF THE VIEW T HAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE HER CASE BEFORE THE TRIBUNAL, BECAUSE DUE TO THE FAULT OF THE LD. A.R. THE ASSESSEE SHOULD NOT BE PENALIZED. THEREFORE, IN TH E IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 27/02/2015. THE REGISTRY IS HEREBY DIRECTED TO POST BOTH THE CA SES IN THE REGULAR COURSE AND INTIMATE BOTH THE PARTIES. M.P NOS.153 & 154 /MDS/2015 3 4. IN THE RESULT, THE BOTH MISCELLANEOUS APPLICATI ONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON 6 TH NOVEMBER, 2015. SD/- SD/- ( . ) (G.PAVAN KUMAR) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 6 TH NOVEMBER, 2015 . K S SUNDARAM. !''#$%'&% /COPY TO: ' 1. /APPELLANT 2. /RESPONDENT 3. ' ''() /CIT(A) 4. ' ' /CIT 5. %*+'##,- /DR 6. +./'0 /GF