Kamala Lulla, CHENNAI V. DCIT, CHENNAI

MA 253/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3333 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 09-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR MS R ANITA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.A. NO.253/CHNY2019 (IN I.T.A. NO.432/CHNY/2016) # /ASSESSMENT YEAR: 2005-06 SMT. KAMLA LULLA, TATVAM BUILDING, FLAT-2B, 2 ND FLOOR, 118, A.K. SAMY NAGAR, 9 TH STREET, KILPAUK, CHENNAI 600 010 [PAN: AACPL 1775H] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE XIII, CHENNAI ( /APPELLANT) ( $%& /RESPONDENT) PETITIONER BY DEPARTMENT BY : MR. S. SRIDHAR, ADVOCATE MS. R. ANITA, JCIT : ' ( )* /DATE OF HEARING : 29.11.2019 +,# ( )* / DATE OF PRONOUNCEMENT : 29.11.2019 - / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE IN THE ORDER OF THE TRIBUNAL IN I.T.A. NO.432/CHNY/2016 FOR THE ASSESSM ENT YEARS 2005-06 DATED 26.08.2019. M.A. NO.253/CHNY2019 :- 2 -: 2. MR. S. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF O F THE ASSESSEE AND MS. R. ANITA, JCIT REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRE SENTATIVE THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED FOR DEFEC TS. IT WAS FURTHER SUBMITTED THAT THE DEFECTS HAVE BEEN CURED. IT WAS A PRAYER THAT THE APPEAL OF THE ASSESSEE MAY BE RECALLED. 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIV E DID NOT RAISE ANY SERIOUS OBJECTION. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 6. AS IT IS NOTICED THAT THE ASSESSEE HAS RECTIFIED THE DEFECTS, THE ORDER OF THE TRIBUNAL IN I.T.A. NO.432/CHNY/2016 IS RECALLED . THE REGISTRY IS DIRECTED TO POST THE APPEAL IN REGULAR COURSE OF HEARING. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION IN M.A. NO.253 CHNY FILED BY THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2019 IN CHENNAI. SD/- ( . ) ( S. JAYARAMAN ) * /ACCOUNTANT MEMBER /CHENNAI, .! /DATED: 29 TH NOVEMBER, 2019 . SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER M.A. NO.253/CHNY2019 :- 3 -: IA, SR. PS - ( $)/0 10#) /COPY TO: 1. & /APPELLANT 2. $%& /RESPONDENT 3. ' 2) ( )/CIT(A) 4. ' 2) /CIT 5. 0 34 $) /DR 6. 45 6 /GF