Assistance to Indian Ministries Trust, Coimbatore V. ACIT, Coimbatore

MA 185/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5540 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: S SRINIRANJANI
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.185/MDS/2017 IN I.T.A.NO.2088/MDS/2016 ( / ASSESSMENT YEAR :2010-11) ASSISTANCE TO INDIAN MINISTRIES TRUST, NO.1/151, V.K.V. RANGAMMAL COLONY, C BLOCK, N.G.G.O COLONY POST, COIMBATORE 641 022. VS THE ASST. COMMISSIONER OF INCOME TAX (APPEALS), TRICHY ROAD, COIMBATORE 641 018. PAN: AAATA7535P (PETITIONER) ( / RESPONDENT) APPLICANT BY : MS. S. SRINIRANJANI, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 20.10.2017 /DATE OF PRONOUNCEMENT : 20.10 .2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.2088/MDS/2016 DATED 23.03.2017 PASSED EX-PARTE FOR NON-APPEARANCE . 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THA T THE ASSESSEE DUE TO UNAVOIDABLE CIRCUMSTANCES COULD NOT ENGAGE A COU NSEL IN CHENNAI ON THE DATE OF HEARING 23.03.2017, BECAUSE ALL THE TRU STEES OF THE ASSESSEE TRUST ARE STATIONED IN COIMBATORE. IT WAS THEREFOR E PLEADED THAT THE 2 MP NO.185/MDS/2017 ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 23.03.201 7. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, IM OF THE CONSI DERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE CONSIDERING ITS PLEA. ACCORDINGLY, I HEREB Y GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD AND HERE BY RECALL THE ORDER OF THE TRIBUNAL DATED 23.03.2017. THE REGISTRY IS DIR ECTED TO POST THE APPEAL FOR HEARING ON 06.12.2017. SINCE BOTH THE PA RTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 20 TH OCTOBER, 2017 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% ) /CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.