U.Srilakshmi, Trichy V. ACIT, Trichy

MA 23/CHNY/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3752 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 23-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 19-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI D BENCH, CHENNAI. (BEFORE SHRI.U.B.S. BEDI J.M. & SHRI. ABRAHAM P. GE ORGE, A.M.) M.A. NO. 23/MDS/2010 [IN I.T.A. NO. 160/MDS/2009] ASSESSMENT YEAR: 2005-06 SMT. U. SRILAKSHMI, 25, PANDAMANGALAM AGRAHARAM, WORAIYUR, TRICHY 620 003 [PAN: AAFPU4705D] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II, TRICHY 620 001. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR REVENUE BY : SHRI B. SRINIVAS ORDER PER U.B.S. BEDI, J.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE SEEKS TO GET RECALLED THE ORDER PASSED BY THIS BENCH ON 17.07.20 09 FOR THE ASSESSMENT YEAR 2005-06 IN THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 160/MDS/2009 ON THE GROUND THAT THE ASSESSEE WAS SHIFTING HER RESIDENCE DURING THE PERIOD WHEN THE NOTICE HAS BEEN RECEIVED BY THE ASSESSEE AND IN THE MELEE, THE NOTICE OF HEARING WAS LOST AND UNABLE TO INSTRUCT HER COUNSEL TO CAUSE AP PEARANCE ON THE DATE OF HEARING. THEREFORE, IT WAS PRAYED FOR RECALLING THE ORDER. THE ASSESSEE HAS ALSO FILED AFFIDAVIT IN SUPPORT OF THE APPLICATION, WHER EAS THE LD. DR DID NOT RAISE ANY OBJECTION IN CASE ORDER OF THE TRIBUNAL IS RECALLED . 2. WE HAVE HEARD BOTH THE SIDES, CONSIDERED THE MA TERIAL ON RECORD AND ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 17.07.200 9 AND DIRECT THE REGISTRY TO FIX M.P. M.P. M.P. M.P. NO. NO. NO. NO.23 2323 23/MDS/ /MDS/ /MDS/ /MDS/1 11 10 00 0 2 THE APPEAL FOR HEARING ON 11.10.2010 FOR WHICH NO S EPARATE NOTICE WOULD BE ISSUED AS BOTH THE SIDES HAVE WAIVED THEIR RIGHT OF NOTICE OF HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ACCEPTED. THE ORDER IS PRONOUNCED SOON AFTER THE CONCLUSION OF HEARING ON 23.07.10. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER VM/- DATED :. 23.07.2010. COPY TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.