Faiza Begum, CHENNAI V. ITO, CHENNAI

MA 29/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3183 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 19-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 20-02-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: SHRIS HARISH KUMAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , ! '#$% , & ' BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER& SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NO.29/MDS/2015 (IN I.T.A. NO.756/MDS/2014) & ( !)( / ASSESSMENT YEAR : 2006-07 MRS. FAIZA BEGUM, OLD NO.168, NEW NO.74, 2 ND FLOOR, NORTH USMAN ROAD, T. NAGAR, CHENNAI - 600 017. PAN : AAFPF 2859 R V. THE INCOME TAX OFFICER, WARD I(1), CHENNAI - 600 034. (%+( /PETITIONER) (%,+-/ RESPONDENT) %+( /PETITIONERBY : SHRIS. HARISH KUMAR, ADVOCATE %,+-/0 / RESPONDENT BY :SHRI A.V. SREEKANTH, JCIT 1 !/2 / DATE OF HEARING : 19.06.2015 3) /2 / DATE OF PRONOUNCEMENT : 19.06.2015 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING RESTORATION OF HER APPEAL WHICH WAS DISMISSED VIDE ORDER OF THIS TRIBUNAL IN I.T.A. NO.756/MDS/2014 DATED 8 TH SEPTEMBER, 2014, FOR NON-APPEARANCE. 2 M.P. NO.29/MDS/15 2. THE LD. A.R. SUBMITTED BEFORE US THAT THE ASSES SEES HUSBAND MR.S.N.NIZAMUDDIN AGED 72 WHO IS HANDLING T HE AFFAIRS OF THE FAMILY HAD RECEIVED THE NOTICE OF HEARING. HOW EVER, DUE TO HIS OLD AGE AND ILLNESS HE UNINTENTIONALLY OMITTED TO S END THE SAME TO THE AUTHORIZED REPRESENTATIVE. THEREFORE, WHEN THE APPEAL CAME UP FOR HEARING, THE AUTHORISED REPRESENTATIVE COULD NOT APPEAR ON BEHALF OF THE PETITIONER. HENCE IT WAS PLEADED THA T THE ORDER OF THE TRIBUNAL MAY BE RECALLED FOR PROVIDING ONE MORE OPP ORTUNITY TO THE ASSESSEE FOR BEING HEARD. LD. D.R STOUTLY OPPOSED TO THE SUBMISSIONS OF THE LD. A.R. 3. AFTER HEARING THE BOTH THE SIDES, WE FIND THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT APPEARING BEFORE THE B ENCH, WHEN THE APPEAL WAS TAKEN UP FOR HEARING. HENCE, IN THE INT EREST OF JUSTICE, WE RECALL THE ORDER OF THIS TRIBUNAL DATED 8 TH SEPTEMBER, 2014 (SUPRA) AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 20 TH AUGUST, 2015. SINCE THE ORDER IS PRONOUNCED IN TH E OPEN COURT, NOTICE NEED NOT BE ISSUED TO BOTH THE PARTIES. 3 M.P. NO.29/MDS/15 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 19 TH JUNE, 2015 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) (A.MOHAN ALANKAMON Y) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 19 TH JUNE, 2015. KRI. 4 / %&256 76)2 /COPY TO: 1. PETITIONER 2. %,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. 6!:# %&2& /DR 6. #;( < /GF