House of Abraham Charitable Trust, Kodaikanal V. CIT, Madurai

MA 164/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5181 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 24-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: T VASUDEVAN
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER M.A. NO. 164/MDS/2010 (IN ITA NO. 1716/MDS/2009) HOUSE OF ABRAHAM CHARITABLE TRUST, KODAIKANAL CHRISTIAN COLLEGE, PRAKASAPURAM, KODAIKANAL. VS. THE INCOME TAX OFFICER, WARD-I(1), DINDIGUL. (PAN:AAATH6569D) (APPLICANT) (RESPONDENT) APPLICANT BY : SRI T. VASUDEVAN RESPONDENT BY : SRI P. B. SEKARAN O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 1716/MDS/2009 DATED 20-04-2010. 2. SRI T. VASUDEVAN, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SRI P.B. SEKARAN, LEARNED CIT-DR REPRESENTED ON BEHALF OF THE REVENUE 3. IT WAS SUBMITTED BY THE LEARNED AUTHORISED REPRE SENTATIVE THAT THE ASSESSEE WAS UNABLE TO BE REPRESENTED AS THE ASSESS EES COUNSEL WAS NOT AWARE OF THE POSTING OF THE APPEAL DUE TO SOME CLERICAL E RROR IN THE OFFICE OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE. IT WAS THE S UBMISSION THAT THE ORDER OF THE TRIBUNAL IN THE ASSESSEES APPEAL MAY BE RECALL ED. M.A. NO. 164/MDS/2010 2 4. IN REPLY, THE LEARNED DR DID NOT RAISE ANY SERIO US OBJECTION TO THE RECALLING OF THE ORDER OF THE TRIBUNAL. 5. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CON VINCED THAT DUE TO THE CIRCUMSTANCES AS EXPLAINED BY THE ASSESSEE, THE ASS ESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF J USTICE, WE RECALL OUR ORDER DATED 20-04-2010. THE APPEAL IS POSTED FOR HEARING ON 23-11-2010. NO NOTICE NEED BE SENT TO THE PARTIES AS THE ORDER HAS BEEN P RONOUNCED IN THE OPEN COURT. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 3. THE ORDER WAS PRONOUNCED IN THE COURT ON 29-10-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 29 TH OCTOBER, 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE