P.Parvathi, Karur V. ITO, Karur

MA 192/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3815 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 13-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: N QUADIR HOSEYN

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.192/MDS/2015 ( ./ I.T.A.NO.768/MDS./2015 / ASSESSMENT YEAR : 2006-07 ) SMT.P.PARVATHI , PROP.JAYANTHI DYEING, NO.20,SENGUTHAPURAM, 2 ND CROSS, KARUR. VS. THE INCOME TAX OFFICER, WARD NO.2, KARUR. PAN AKCPP 7775 R ( ) / APPELLANT ) ( *+) / RESPONDENT ) / APPELLANT BY : MR.N.QUADIR HOSEYN ADVOCATE / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT D.R / 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.768/M DS./2015 FOR THE ASSESSMENT YEAR 2006-07 DATED 05.08.2015 PASSED EX PARTE FOR NON- APPEARANCE. MP NO.192 /MDS/15 2 2. BEFORE US, THE ASSESSEE HAS SUBMITTED IN HER WR ITTEN SUBMISSION THAT SHE FAILED TO REPRESENT HER CASE BE FORE THE TRIBUNAL AT THE TIME OF HEARING BECAUSE THE NOTICE FOR HEARI NG WAS NOT SERVED ON HER. IT WAS THEREFORE PLEADED BY THE LD. A.R. T HAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRE SENT HER CASE BEFORE THE TRIBUNAL. THE LD. D.R STRONGLY OPPOSED F OR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE HER CASE BEFORE THE TRIBUNAL. THEREFORE, IN THE IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 05 .08.2015. THE REGISTRY IS HEREBY DIRECTED TO POST THE APPEAL FOR HEARING ON 14.03.2016. SINCE THE DATE OF NEXT HEARING IS PRON OUNCED IN THE OPEN COURT, NOTICE NEED NOT BE SENT TO BOTH THE PAR TIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. MP NO.192 /MDS/15 3 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