Public Health and Welfare Society, CHENNAI V. DCIT, CHENNAI

MA 168/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4721 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 29-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVASJCIT
• Assessee Lawyers: S SRIDHAR
• Keywords: 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 M.A.NO.168/MDS/2016 [IN I.T.A.NO.1120/MDS/2015] ASSESSMENT YEAR : 2010 - 2011 M/S.PUBLIC HEALTH AND WELFARE SOCIETY, 174 (OLD NO.114), LAKE VIEW ROAD, WEST MAMBALAM, CHENNAI 600 033. (PAN : AAATT 0857C) V. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-I, CHENNAI 600 034. (APPLICANT) ( /RESPONDENT) APPLICANT BY : SHRI S.SRIDHAR, ADVOCATE RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT $ %&' /DATE OF HEARING : 09.09.2016 ' ( %&' /DATE OF PRONOUNCEMENT : 09.09.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 11.11.2015. 2. SHRI S.SRIDHAR, THE LEARNED COUNSEL FOR THE ASSE SSEE SUBMITTED THAT THE ASSESSEE ENGAGED HIM TO APPEAR BEFORE THIS TRIBUNAL . HOWEVER, THERE WAS AN INADVERTENT MISTAKE IN NOT APPEARING BEFORE THIS TR IBUNAL BY HIM ON 2 M.A.NO.168/MDS/2016 11.11.2015. ACCORDING TO THE LEARNED COUNSEL FOR TH E ASSESSEE, THERE IS NO FAULT ON THE PART OF THE ASSESSEE. IN FACT, HE MISTOOK TH E DATE OF HEARING. THEREFORE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL. 3. ON THE CONTRARY, SHRI SHIVA SRINIVAS, THE LEARNE D DEPARTMENT REPRESENTATIVE SUBMITTED THAT ON 11.11.2015, THE VE RY SAME COUNSEL APPEARED BEFORE THE TRIBUNAL IN NUMBER OF OTHER CASES. THERE FORE, THE NON APPEARANCE OF THE ASSESSEE OR HIS COUNSEL IN THIS CASE IS NOT JUSTIFIED. THEREFORE, THERE IS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 11.11.2015. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOT IN DISPUTE THAT THE ASSESSEE ENGAGED SHRI S.SRIDHAR, THE LEARNED COUNSE L. BY MISTAKE, THE SAID SHRI S.SRIDHAR COULD NOT APPEAR BEFORE THIS TR IBUNAL EVEN THOUGH HE APPEARED IN OTHER CASES. THE LEARNED COUNSEL NOW CL AIMS THAT THERE WAS AN INADVERTENT MISTAKE IN TAKING NOTE OF THE DATE O F HEARING. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT FOR THE MISTAKE O F THE ADVOCATE IN NOT APPEARING BEFORE THIS TRIBUNAL, THE ASSESSEE SHOULD NOT BE PENALIZED. THEREFORE, AN OPPORTUNITY SHALL BE GIVEN TO THE ASS ESSEE TO APPEAR BEFORE THIS TRIBUNAL AND ARGUE THE CASE ON MERIT. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE BY RECALLING THE ORDER OF THIS TRIBUNA L MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. THIS TRIBUNAL I S OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR NOT 3 M.A.NO.168/MDS/2016 APPEARING BEFORE THIS TRIBUNAL ON 11.11.2015. THERE FORE, IN EXERCISE OF POWERS CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 11.11.2015 IS HEREBY RECALLED. 5. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.1120/M DS/2015 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 03.11.2016. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES, NOTICE OF HEARING NEED NOT BE ISSUED TO EITHER PARTY FOR HEARING ON 03.11.2016. I N OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING. 6. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON 09 TH SEPTEMBER, 2016 AT CHENNAI. SD/- SD/- ( . ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) ' /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, ) /DATED, THE 09 TH SEPTEMBER, 2016. SP. 4 M.A.NO.168/MDS/2016 % *&+, -,(& /COPY TO: 1. APPLICANT 2. *./0 /RESPONDENT 3. $ 1& ( )/CIT(A) 4. $ 1& /CIT, 5. ,2 *& /DR 6. 34 5 /GF.