M/s. Vels Institute of Science, Technology and Advanced Studies, CHENNAI V. The Addl. CIT, CHENNAI

MA 204/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4949 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 03-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOPI KRISHNA
• Assessee Lawyers: HASMUKH S SURANA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , . , $ % BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.204/MDS/2016 ( ./ IN I.T.A.NO.1548/MDS/2015 ( / ASSESSMENT YEAR :2011-12) M/S. VELS INSTITUTE OF SCIENCE TECHNOLOGY AND ADVANCED STUDIES (VISTAS), 521/2, ANNA SALAI, NANDANAM, CHENNAI - 600 035. VS THE ADDITIONAL COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI RANGE, CHENNAI. PAN: AAATV9804F (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. HASMUKH S.SURANA, ADVOCATE /RESPONDENT BY : MR. GOPIKRISHNA, JCIT /DATE OF HEARING : 7 TH OCTOBER,2016 /DATE OF PRONOUNCEMENT : 7 TH OCTOBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1548/MDS/2015 DATED 06.07.2016 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THE JUNIOR COUNSEL HAS INADVERTENTLY NOTED TH E ADJOURNMENT DATE AS 06.08.2016 INSTEAD OF 06.07.201 6, NOBODY APPEARED BEFORE THIS TRIBUNAL ON THE EARLIER OCCASION I.E. 06.07.2016. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 2 M.P.NO.204 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH BECAUSE OF MISTAKEN BELIEF. THERE FORE, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 06.07.2016 AND DIRECT THE REGISTRY T O POST THE APPEAL FOR HEARING ON 19.10.2016. SINCE BOTH THE P ARTIES WERE PRESENT, HEARING 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 THE 7 TH OCTOBER, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 7 TH OCTOBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .