Swati Gupta, CHENNAI V. ITO, CHENNAI

MA 263/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5539 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M NARAYANAN RETD ADD L
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , !', $ '% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER && / M.P. NO. 263 /MDS/2017 (IN I.T.A. NO.689/MDS/2017) ' (' / ASSESSMENT YEAR : 2008-09 SMT. SWATI GUPTA, C/O PRIMA AGRO LIMITED, INDUSTRIAL DEVELOPMENT AREA, MUPPATHADAM P.O. EDAYAR, COCHIN 683 110. PAN : AHIPG 2509 D V. THE INCOME TAX OFFICER, NON CORPORATE WARD 2(4), CHENNAI. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI M. NARAYANAN (RETD. ADD L. CIT) *,+- / 0 / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 1 / 2$ / DATE OF HEARING : 27.10.2017 34( / 2$ / DATE OF PRONOUNCEMENT : 27.10.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALLING OF ORDER OF THIS TRIBUNAL DAT ED 16.05.2017. 2. SHRI M. NARAYANAN, THE LD. REPRESENTATIVE FOR TH E ASSESSEE, SUBMITTED THAT THE ASSESSEE WAS UNDER MEDICAL TREAT MENT FROM 2 M .P. NO.263/MDS/17 08.05.2017 TO 08.08.2017, THEREFORE, SHE COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEAR ING. HENCE, THE LD. REPRESENTATIVE SUBMITTED THAT AN OPPORTUNITY MA Y BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT BEFORE THIS TRI BUNAL. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., TH ERE IS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 16.05.2017. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS FROM EIT HER SIDE, WE FIND THAT THE ASSESSEE WAS UNDER MEDICAL TREATMENT FROM 08.05.2017 TO 08.08.2017. THIS FACTUAL SITUATION I S NOT IN DISPUTE. THEREFORE, THE ASSESSEE WAS PREVENTED FROM SUFFICIE NT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL. HENCE, IN EXERCISE OF POWER CONFERRED ON THIS TRIBUNAL UNDER RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL D ATED 16.05.2017 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 02.01.2018. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT BEFORE BOTH THE PARTIES, IT MAY N OT BE NECESSARY TO ISSUE SEPARATE NOTICE OF HEARING TO THE PARTIES. I N OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR 02.01.2018. 3 M .P. NO.263/MDS/17 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED COURT IN THE OPEN COURT ON 27 TH OCTOBER, 2017 AT CHENNAI. SD/- SD/- ( !') ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 27 TH OCTOBER, 2017. KRI. / *27& 8&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. &: *2 /DR 6. ' ; /GF.