C Shanthi, CHENNAI V. JCIT, CHENNAI

MA 328/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5400 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 16-12-2016
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: SAROJ KUMAR PARIDA ADVOCTE

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A .MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.328/MDS./2016 (I.T.A.NO.1490/MDS./2016, ASSESSMENT YEAR : 2010-11) MRS.C.SHANTHI BLOCK 6, FLAT 3C, RANI MEYYAMAI TOWERS, MRC NAGAR, CHENNAI -28. VS. THE JCIT, BUSINESS RANGE XV, CHENNAI. [PAN APGPS 9089 A ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.SAROJ KUMAR PARIDA, ADVOCTE /RESPONDENT BY : MR.SHIVA SRINIVAS, JCIT, D.R / DATE OF HEARING : 03.02.2017 / DATE OF PRONOUNCEMENT : 03 - 02 - 201 7 / O R D E R PER A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITIONS IS FILED BY THE ASSE SSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1490/ MDS./2015 FOR THE ASSESSMENT YEAR 2010-11 DATED 23 RD JUNE, 2016 PASSED EX PARTE FOR NON-APPEARANCE. 2. BEFORE US, THE LD. A.R PLEADED THAT THE ASSESSE E HAD ENTRUSTED THE CASE TO HER COUNSEL AND TO HER SHOCK THE COUNSE L FAILED TO REPRESENT BEFORE THE TRIBUNAL AT THE TIME OF HEARIN G ON THE EARLIER OCCASION. THE LD.A.R THEREFORE, PLEADED THAT THE A SSESSEE SHOULD NOT BE PENALIZED FOR THE FAULT OF THE COUNSEL AND THERE FORE THE ORDER MP NO.328/16 :- 2 -: PASSED BY THE TRIBUNAL IN LIMINIE MAY BE RECALLED. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE ORDER OF THE TRI BUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE P ETITION FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT ONE MORE OPPO RTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE HIS CASE BEFORE THE TRIBUNAL. THEREFORE, IN THE IN THE INTEREST OF JUST ICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 23.06.2016. THE REG ISTRY IS HEREBY DIRECTED TO POST THE APPEALS FOR HEARING ON 04.04.2 017. SINCE THE DATE OF NEXT HEARING IS PRONOUNCED IN THE OPEN COURT, NO TICE NEED NOT BE SENT TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON THE 03 RD FEBRUARY, 2017. SD/ - SD/ - ( . . . ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( . !' # ) (A.MOHAN ALANKAMONY) % / ACCOUNTANT MEMBER / CHENNAI ! / DATED: 03 RD FEBRUARY, 2017. K S SUNDARAM ' #$$%&'$(' / COPY TO: $ 1 . / APPELLANT 3. ' $' )$* / CIT(A) 5. '+,$%%-. / DR 2. / RESPONDENT 4. ' $' ) / CIT 6. ,/0$1 / GF