Sshri Mathi Vijaya Health and Educational Trust, Trichy V. CIT, Trichy

MA 180/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2338 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: R VENKATESH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, CHENNAI . , ' # ' $%,' ( BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.180/CHNY/2018 IN I.T.A.NO.2950/MDS/2014 M/S. SSHRI MATHI VIJAYA HEALTH AND EDUCATIONAL TRUST, NO.95, SALAI ROAD, WORAIYUR, TRICHY 620 003 VS THE COMMISSIONER OF INCOME TAX-1, 44, WILLIAMSON ROAD, CANTONMENT, TIRUCHIRAPALLI. PAN: AALTS9948Q ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI R. VENKATESH, CA /RESPONDENT BY : MS. ANITHA, JCIT /DATE OF HEARING : 26.10.2018 /DATE OF PRONOUNCEMENT : 26.10.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.2950/CHNY/2014 DATED 19.03.2015 PASSED EX-PARTE FOR NON-APPEARANCE . 2. THE LD.AR SUBMITTED BEFORE US THAT ON THE EARLIE R OCCASION THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING AS IT WAS SENT TO THE REGISTERED OFFICE ADDRESS OF THE TRUST AND NOT TO T HE ADDRESS MEANT FOR COMMUNICATION MENTIONED IN THE TRUST DEED. HENCE TH E ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING AND THEREFORE COUL D NOT BE PRESENT AT THE TIME OF HEARING ON 19.03.2015. IT WAS THEREFORE PLEADED THAT THE 2 MP NO .180 /CHNY/ 2018 ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 19.03.201 5. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESS EE. 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CO NSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING B EFORE THE BENCH ON 19.03.2015. THEREFORE IN THE INTEREST OF JUSTICE, W E HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 19.03.2015 AND DIRECT THE REGIST RY TO POST THE APPEAL FOR HEARING ON 08.01.2019. SINCE BOTH THE PARTIES W ERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2018 AT CHENNAI. SD/- SD/- ( ' # ' $ % ) (DUVVURU R.L REDDY) ' /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, !' /DATED 26 TH OCTOBER, 2018 RSR . ! %&' (' /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ) ( ) /CIT(A) 4. ) /CIT 5. '*+ %%,- /DR 6. +./ /GF.