Dr.G.Usha Gurram Reddy, CHENNAI V. DCIT, CHENNAI

MA 193/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7042 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JHARNA B HARILAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.193/CHNY/2017 (IN I.T.A. NO.1774/MDS/2016) & '& / ASSESSMENT YEAR : 2005-06 DR. G. USHA GURRAM REDDY, NO.26, ANDERSON STREET, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AADPR 6837 M V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 2, CHENNAI - 600 034. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : MS. JHARNA B. HARILAL, CA )+*, . / / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 0 . 1# / DATE OF HEARING : 24.08.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 24.08.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 06.04.2017. 2. WE HEARD MS. JHARNA B. HARILAL, THE LD. REPRESEN TATIVE FOR THE ASSESSEE AND SHRI AR.V. SREENIVASAN, THE LD. DEPART MENTAL REPRESENTATIVE. IN FACT, THIS TRIBUNAL DISMISSED T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION WITHOUT CONSIDERING TH E MERIT ON THE ISSUE 2 M.P. NO.193/CHNY/17 RAISED BY THE ASSESSEE. THE MADRAS HIGH COURT IN A LATEST JUDGMENT FOUND THAT THIS TRIBUNAL HAS NO JURISDICTION TO DIS MISS THE APPEAL FOR NON- PROSECUTION. IN VIEW OF THIS, THE APPEAL HAS TO BE RE-HEARD AND ADJUDICATED ON MERIT. ACCORDINGLY, THE ORDER OF TH IS TRIBUNAL DATED 06.04.2017 IS HEREBY RECALLED. THE APPEAL OF THE A SSESSEE IN I.T.A. NO.1774/MDS/2016 IS RESTORED ON THE FILE OF THIS TR IBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL BEFORE REGULAR BENCH ON 23.10.2018. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE O F BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SE PARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE OF HEARING FOR 23.10.2018. 3. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 24TH AUGUST, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 24 TH AUGUST, 2018. KRI. 3 M.P. NO.193/CHNY/17 . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.