Mrs. Smita Vishweshwar, CHENNAI V. ITO, CHENNAI

MA 247/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5076 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 21-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS C YAMUNA
• Assessee Lawyers: M V SWAROOP

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER MISCELLANEOUS PETITION NO.247/MDS/2016 IN I.T.A.NO.1236/MDS/2016 ( / ASSESSMENT YEAR :2010-11) MRS. SMITA VISHWESHWAR, 356, TTK ROAD, ALWARPET, CHENNAI-600 018. VS THE INCOME TAX OFFICER, NON-COMPANY WARD-3(3), CHENNAI. PAN:AADPV2354F (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. M.V.SWAROOP , ADVOCATE /RESPONDENT BY : MRS. C.YAMUNA, JCIT /DATE OF HEARING : 9 TH DECEMBER, 2016 /DATE OF PRONOUNCEMENT : 9 TH DECEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1236/MDS/2016 DATED 20.07.2016 FOR THE ASSESS MENT YEAR 2010-11 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THE NOTICE OF HEARING WAS MISPLACED BY THE C HARTERED ACCOUNTANT AND THE DATE OF HEARING WAS ALSO WRONGLY NOTED AS 20.08.2016 INSTEAD OF 20.07.2016, HE COULD NOT R EPRESENT BEFORE THE TRIBUNAL ON THE EARLIER OCCASION I.E. 20 .07.2016. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE HER APPEAL BY RECALLING T HE EX- PARTE ORDER. 2 M.P.NO.247 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE HO WEVER, IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT ON E MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE THE CASE BEFORE THE TRIBUNAL. ACCORDINGLY, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 20.07.2016 A ND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 01.0 3.2017. SINCE BOTH THE PARTIES WERE PRESENT, NOTICE FOR HEA RING THE APPEAL 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 9 TH DECEMBER, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, # /DATE 9 TH DECEMBER, 2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. ( 1 /DR 6. /GF .