SMT. CHIDAMBARAM LATHADEVI, CHENNAI V. ITO NON CORPORATE WARD 3 (5), CHENNAI

MA 176/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3330 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR MS R ANITA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.A. NO.176/CHNY2019 (IN I.T.A. NO.1564/CHNY/2018) # /ASSESSMENT YEAR: 2011-12 SMT. CHIDAMBARAM LATHADEVI, OLD NO.2, NEW NO.3, 5 TH STREET, ALWARPET, CHENNAI 600 018. [PAN: ABJPL 1056H] VS. THE INCOME TAX OFFICER NON-CORPORATE WARD-3(5) CHENNAI ( /APPELLANT) ( $%& /RESPONDENT) PETITIONER BY DEPARTMENT BY : MR. S. SRIDHAR, ADVOCATE MS. R. ANITA, JCIT : ' ( )* /DATE OF HEARING : 29.11.2019 +,# ( )* / DATE OF PRONOUNCEMENT : 29.11.2019 - / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSES SEE IN THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1564 /MDS/2018 DATED 13.06 .2019. 2. MR. S. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF O F THE ASSESSEE AND MS. R. ANITA, JCIT REPRESENTED ON BEHALF OF THE REVENUE . M.A. NO.176/CHNY 2019 IN I.T.A. NO.1564/MDS/2018 :- 2 -: 3. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRE SENTATIVE THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED FOR DEFEC TS. IT WAS FURTHER SUBMITTED THAT THE DEFECTS HAVE BEEN CURED. IT WAS A PRAYER THAT THE APPEAL OF THE ASSESSEE MAY BE RECALLED. 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIV E DID NOT RAISE ANY SERIOUS OBJECTION. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 6. AS IT IS NOTICED THAT THE ASSESSEE HAS RECTIFIED THE DEFECTS, THE ORDER OF THE TRIBUNAL IN I.T.A. NO.1564/CHNY/2018 IS RECALLE D. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN REGULAR COURSE FOR HEARING. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION IN M.A. NO. /CHNY2019 FILED BY THE . ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2019 IN CHENNAI. SD/- ( . ) ( S. JAYARAMAN ) * /ACCOUNTANT MEMBER /CHENNAI, .! /DATED: 29 TH NOVEMBER, 2019 . IA, SR. PS SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER - ( $)/0 10#) /COPY TO: 1. & /APPELLANT 2. $%& /RESPONDENT 3. ' 2) ( )/CIT(A) 4. M.A. NO.176/CHNY 2019 IN I.T.A. NO.1564/MDS/2018 :- 3 -: ' 2) /CIT 5. 0 34 $) /DR 6. 45 6 /GF