Thanthi Trust, CHENNAI V. DIT, CHENNAI

MA 190/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3814 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R MEENAKSHISUNDARAM; K R ADIVARAHANC A

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHE NNAI . , ' # . $ , & ' BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P.NO.190/MDS/2015 ( ./ I.T.A.NO.356/MDS./2012 / ASSESSMENT YEAR : 2009-10 ) M/S.THANTHI TRUST , NO.46,E.V.K.SAMPATH ROAD, CHENNAI 600 007. VS. THE DIRECTOR OF INCOME TAX(EXEMPTIONS), 121,MAHATMA GANDHI ROAD, CHENNAI 600 034 PAN AAATT 0036 R ( ) / APPELLANT ) ( *+) / RESPONDENT ) / APPELLANT BY : MR.R.MEENAKSHISUNDARAM, & MR.K.R.,ADIVARAHAN,C.A / RESPONDENT BY : / DATE OF HEARING : 08.01.2016 /DATE OF PRONOUNCEMENT : 08.01.2016 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITIONS IS FILED BY THE ASSESS EE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.356/M DS./2012 FOR THE ASSESSMENT YEAR 2009-10 DATED 18.11.2014 PASSED EX PARTE FOR NON- APPEARANCE. MP NO.190 /MDS/15 2 2. BEFORE US, THE LD. A.R HAS FILED AN AFFIDAVIT DATED 22 ND DAY OF SEPTEMBER,2015 STATING THAT HE COULD NOT APPEAR BEF ORE THE TRIBUNAL AT THE TIME OF HEARING ON THE EARLIER OCCASION DUE TO HIS HEALTH PROBLEM. IT WAS THEREFORE PLEADED THAT ONE MORE OP PORTUNITY MAY BE GRANTED TO REPRESENT THE CASE BEFORE THE TRIBUNAL. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE ORDER OF THE TRI BUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE AFFIDAVIT FILED BY THE LD.A.R, WE ARE OF THE VIEW THAT ONE MORE OPPORT UNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE ITS CASE BEFORE THE TRIBUNAL, BECAUSE ON THE EARLIER INSTANCE THE LD. A .R. COULD NOT GENUINELY APPEAR BEFORE THE BENCH DUE TO HIS HEART RELATED PROBLEMS. THEREFORE, IN THE IN THE INTEREST OF JUSTICE, WE HE REBY RECALL THE ORDER OF THE TRIBUNAL DATED 18.11.2014 AND DIRECT THE REG ISTRY TO POST THE APPEAL FOR HEARING ON 14.03.2016. SINCE THE DATE O F NEXT HEARING IS PRONOUNCED IN THE OPEN COURT, NOTICE NEED NOT BE SE NT TO BOTH THE PARTIES. MP NO.190 /MDS/15 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON THE 08 TH JANUARY, 2016 SD/- SD/- ( ' # . $ ) ( DUVVURU RL REDDY ) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 08 TH JANUARY, 2016. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE