SARAVANA FOUNDATION, CHENNAI V. ITO, NCW-15(4), CHENNAI

MA 295/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3685 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 15-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 295/Chny/2019 [In I.T.A. No.3376/Chny/2018] Assessment Year: 2011-12 M/s. Saravana Foundation, 15, Bajanai Koil Street, Besant Nagar, Chennai 600 090. [PAN:ABMFS6610H] Vs. The Income Tax Officer, Non Corporate Ward 15(4), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Y. Sridhar, CA ŮȑथŎ की ओर से/Respondent by : Shri AR. V. Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 24.06.2022 घोषणा की तारीख /Date of Pronouncement : 04.07.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No.3376/Chny/2018 dated 09.07.2019 relevant to the assessment year 2011-12. By relying upon the miscellaneous petition, the ld. Counsel for the assessee has submitted that the defects were rectified and thus, prayed for recalling the order of the Tribunal dated 09.07.2019 for adjudication on merits in the appeal filed by the assessee by affording an opportunity of being heard to the assessee. M.P. No.295/Chny/19 2 2. The ld. DR has not opposed to the submissions of the ld. Counsel. 3. We have heard the rival submissions. Since the assessee could not rectify the defects notified by the Tribunal, vide order dated 09.07.2019 in I.T.A. No. 974/Chny/2018, the Tribunal dismissed the appeal of the assessee. Since the assessee has rectified the defects notified by the Tribunal, we are of the opinion that the appeal of the assessee is liable to be restored for adjudication on merits. Accordingly, we recall the order of the Tribunal and direct the Registry to post the appeal on regular course by issuing notice to both the parties. 4. In the result, the MP filed by the assessee is allowed. Order pronounced on 04 th July, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 04.07.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.