Smt. Amala Bose, Coimbatore V. ITO, Coimbatore

MA 194/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5174 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 16-12-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 21-07-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: G BASKAR; A SUSHMA HARINI S

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NOS. 191, 192, 193, 194, 195 AND 196/MDS/2016 [IN I.T.A.NO S . 698, 699, 700, 701, 702 & 703/MDS/2016 ] ASSESSMENT YEAR S :200 8 - 0 9, 2009 - 10, 2010 - 11, 2011 - 12, 2012 - 13 & 2013 - 14 SMT. AMALA BOSE, NO. 34 B, VISWESVARAIAH IIND STREET, KK PUTH UR, COIMBATORE 641 036. [PAN: A DIPB1444Q ] VS. THE INCOME TAX OFFICER , NON - CORPORATE WARD 2(5), COIMBATORE 641 018. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI G. BASKAR & MS. A. SUSHMA HARINI, ADVOCATES / RESPONDENT BY : SHRI A.V. SREEKANTH, J CIT / DATE OF HEARING : 16 . 12 .201 6 / DATE OF P RONOUNCEMENT : 04 . 0 1 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THESE MISCELLANEOUS PETITIONS, THE ASSESSEE SEEK TO GET RECALLED THE CONSOLIDATED ORDER PASSED BY THE TRIBUNAL IN I.T.A. NOS. 698 TO 703/MDS/2016 RELEVANT TO THE ASSESSMENT YEAR S 200 8 - 0 9, 2009 - 10, 2010 - 11, 2011 - 12, 2012 - 13 AND 2013 - 14 . BY REFERRING TO THE PETITIONS, THE LD. COUNSEL FOR PETITIONER HAS SUBMITTED EVEN THOUGH THE ASSESSEE HAS ENTRUSTED AN ADVOCATE AT THE TIME OF FILING OF APPEALS BEFORE THE TRIBUNAL TO REPRESENT HER M.P. NO S . 191 TO 196 /M/ 16 2 CASE, BUT, WHEN THE MATTERS WERE CALLED FOR HEARING ON 26.05.2016, FOR THE REASONS UNKNOWN, THE ADVOCATE DID NOT APPEAR BEFORE THE BENCH. SINCE THE ASSESSEE WAS NOT AWARE OF THE ABOVE FACT, SHE COULD NOT APPEAR BEFORE THE COURT AND THEREFORE, T HE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE EX - PARTE ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED AND THE APPEALS ARE POSTED FOR HEARING. 2 . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSION S OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION S FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION S OF THE ASSESSEE, WE RE CALL OUR EX - PARTE ORDER DATED 27.05 .201 6 AND DIRECT THE REGISTRY TO FIX THE APPEAL S FOR HEARING ON RE GULAR COURSE. 4. IN THE RESULT, ALL THE MISCELLANEOUS PETITION S OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON THE 04 TH JANUARY , 201 7 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 04 . 0 1 .201 7 VM/ - M.P. NO S . 191 TO 196 /M/ 16 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.