Ramya Srinivas Bhatt, CHENNAI V. ITO, CHENNAI

MA 172/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4728 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 04-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVASJCIT
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ! '# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A.NO.172/MDS/2016 [IN I.T.A.NO.434/MDS/2016] ASSESSMENT YEAR: 2008-09 MRS.RAMYA SRINIVAS BHATT, C/O. PREMA VIJAYKUMAR, NO.1, MONTIETH ROAD, EGMORE, CHENNAI 600 008. PAN: AONPB 8991 A V. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION 1(1), INCOME TAX DEPARTMENT, CHENNAI 600 034. (APPLICANT) ( /RESPONDENT) APPLICANT BY : SHRI ABHISHEK MURALI, C.A. RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT $ %&! /DATE OF HEARING : 23.09.2016 '() %&! /DATE OF PRONOUNCEMENT : 23.09.2016 /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 19.04.2016. 2. SHRI ABHISHEK MURALI, THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS A NON-RESIDENT INDIA N RESIDING IN CANADA. THE 2 M.A.NO.172/MDS /2016 ASSESSEE NOMINATED HER MOTHER MRS.PREMA VIJAYKUMAR AS A POWER OF ATTORNEY AGENT TO HANDLE ALL INCOME TAX MATTERS. DUE TO MEDI CAL EMERGENCY, THE ASSESSEES MOTHER HAS TO TRAVEL TO CANADA IN MARCH, 2016. THEREFORE, SHE COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.04.2016. THE LEARNED REPRESENTATIVE FURTHER SUBM ITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO REPRESENT THE CASE ON MERIT. 3. WE HAVE HEARD SHRI SHIVA SRINIVAS, THE LEARNED D EPARTMENT REPRESENTATIVE ALSO. THE ASSESSEE FILED AN AFFIDAVI T CLAIMING THAT HER MOTHER MRS.PREMA VIJAYKUMAR, THE POWER OF ATTORNEY OF THE ASSESSEE HAS TO LEAVE INDIA IN EMERGENCY SITUATION IN THE MONTH OF MARCH, 2016. THEREFORE, SHE COULD NOT APPEAR BEFORE THIS TRIBUNAL OR NOMINATE A COUNS EL, WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.04.2016. THIS FACT IS NO T CONTROVERTED BY THE DEPARTMENT REPRESENTATIVE. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.04.2016. MOREOVER, THE OBJECT OF INCOME TAX ACT IS TO ASSESS THE CORRECT TAXABLE INCOME. THEREFORE, ON MORE OPPORTUNITY TO T HE ASSESSEE TO ARGUE THE CASE ON MERIT WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING O NE MORE OPPORTUNITY MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. 4. IN VIEW OF THE ABOVE, THE ORDER OF THIS TRIBUNAL DATED 19.04.2016 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN I TA NO.434/MDS/2016 STANDS 3 M.A.NO.172/MDS /2016 RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 22.11.2016. 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 22.11.2016. I N OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON 23 RD SEPTEMBER, 2016 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (CHANDRA POOJARI) (N.R.S. GANESAN) ! /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, * /DATED, THE 23 RD SEPTEMBER, 2016. SP. % +&,- .-)& /COPY TO: 1. APPLICANT 2. +/01 /RESPONDENT 3. $ 2& ( )/CIT(A) 4. $ 2& /CIT, 5. -3 +& /DR 6. 45 6 /GF.