M. Vasumathi, CHENNAI V. ITO, CHENNAI

MA 290/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5071 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 27-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V NANDA KUMAR
• Assessee Lawyers: H CHANDRASEKARAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! ' . # , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER MISCELLANEOUS PETITION NO.290/MDS/2016 IN I.T.A.NO.1339/MDS/2016 ( / ASSESSMENT YEAR :2011-12) MRS. M.VASUMATHI, 12, 3 RD FLOOR, VASAVI FLATS, SAROJINI STREET, T.NAGAR, CHENNAI-600 017 . VS THE INCOME TAX OFFICER, NON-CORPORATE WARD-18(4) CHENNAI. PAN: AADPV3694G (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. H.CHANDRASEKARAN, C.A., /RESPONDENT BY : MR. V.NANDAKUMAR, JCIT /DATE OF HEARING : 30 TH DECEMBER, 2016 /DATE OF PRONOUNCEMENT : 30 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.1329/MDS/2016 DATED 20.07.2016 FOR THE ASSESS MENT YEAR 2008-09 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAD BEEN INDISPOSED DUE TO ACUTE ARTHRITIS BETWEEN THE PERIO D JUNE TO SEPTEMBER, 2016, SHE WAS ADVISED REST BY THE DOCTO R. THEREFORE, SHE HE COULD NEITHER ENGAGE A COUNSEL NO R REPRESENT HERSELF BEFORE THE TRIBUNAL ON THE EARLIE R OCCASION I.E. ON 20.07.2016. HENCE, IT WAS PRAYED THAT ONE M ORE 2 M.P.NO.290/MDS/2016 OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE HER APPEAL BY RECALLING THE EX-PARTE ORDER. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE ASSESSEE COULD NOT GENUINELY APPEAR BE FORE THE BENCH. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 20.07.2016 A ND HEREBY DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 13.03.2017. SINCE BOTH THE PARTIES WERE PRESENT, NO TICE FOR HEARING 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 30 TH DECEMBER, 2016 SD/- SD/- ( ! ' . # ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, # /DATE : 30.12.2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. ( 1 /DR 6. /GF .