Uvais Ayesha Rafeeka, CHENNAI V. ACIT, CHENNAI

MA 233/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5523 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 05-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NATARAJA
• Assessee Lawyers: MOHAMED KHALILULLAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , ! ' ! #$%,'( BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.233/MDS/2017 IN I.T.A.NO.1562/MDS/2016 ( / ASSESSMENT YEAR :2011-12) SMT. UVAIS AYESHA RAFEEKA, 29, KRISHNAN KOIL STREET, CHENNAI 600 001. VS THE ASST. COMMISSIONER OF INCOME TAX, BUSINESS RANGE VIII(3), CHENNAI PAN: AAEPR7414H (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI MOHAMED KHALILULLAH, CA /RESPONDENT BY : SHRI NATARAJA, JCIT /DATE OF HEARING : 20.10.2017 /DATE OF PRONOUNCEMENT : 24.10.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.1562/MDS/2016 DATED 26.04.2017 PASSED EX-PARTE FOR NON-APPEARANCE . 2. THE LD.AR SUBMITTED BEFORE US THAT HE WAS OUT OF STATION ON THE DATE OF HEARING AND THEREFORE UNABLE TO ATTEND THE HEARING BEFORE THE BENCH ON 26.04.2017. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEAR D BY RECALLING THE ORDER OF THE TRIBUNAL DATED 26.04.2017. 2 MP NO.233/MDS/2017 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CO NSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOUL D BE PROVIDED TO THE ASSESSEE OF BEING HEARD BECAUSE OF HIS GENUINE REAS ON FOR NON- APPEARANCE ON THE EARLIER INSTANCE. THEREFORE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 26.04.2017 AND FURTHER DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 13.11.2017. SINCE BO TH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISS UED. WE FURTHER DIRECT THE LD.AR TO PRODUCE THE CHALLAN WITH RESPEC T TO THE APPEAL FEES PAID UNDER THE SUB-HEAD OTHERS AND ALSO THE E-CHALLAN AT THE TIME OF HEARING ON 13.11.2017. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH OCTOBER, 2017 AT CHENNAI. SD/- SD/- ( ! ' ! # $% ) (DUVVURU R.L REDDY) ' /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 24 TH OCTOBER, 2017 RSR $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.