Mark Vandertuig Jayanthi, Coimbatore V. ITO, Coimbatore

MA 34/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6714 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

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.34/CHNY/2018 (IN I.T.A. NO.1502/MDS/2017) ' (' / ASSESSMENT YEAR : 2014-15 SMT. MARK VANDERTUIG JAYANTHI, C/O T.S.V. RAJAGOPAL, 34, KALINGARAYAR STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AWIPJ 9354 N V. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, COIMBATORE. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE *,+- / 0 / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 1 / 2$ / DATE OF HEARING : 01.06.2018 34( / 2$ / DATE OF PRONOUNCEMENT : 01.06.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 03.01.2018. 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE ASSESSEE WAS LIVING IN USA AND SHE HAS GIV EN HER FRIENDS ADDRESS FOR SERVICE OF NOTICE. HOWEVER, THE POSTAL AUTHORITIES 2 M .P. NO.34/CHNY/18 RETURNED THE REGISTERED LETTER SENT BY THIS TRIBUNA L WITH AN ENDORSEMENT LEFT. THE LD.COUNSEL SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON M ERIT. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE, ALSO. IT IS NOT IN DISPUTE THAT TH E ASSESSEE WAS LIVING IN USA. THEREFORE, GIVING ONE MORE OPPORTUN ITY TO ARGUE HER CASE ON MERIT MAY NOT PREJUDICE THE INTERESTS OF TH E REVENUE. THEREFORE, IN EXERCISE OF JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF INCOME-TAX (APPELLATE T RIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 03.01.2018 I S HEREBY RECALLED. NOW, THE APPEAL OF THE ASSESSEE IN I.T.A. NO.1502/M DS/2017 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 31 ST JULY, 2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PA RTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE N OTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREAT ED AS NOTICE FOR HEARING ON 31.07.2018. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. 3 M .P. NO.34/CHNY/18 ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JUNE, 2018 AT CHENNAI. SD/- SD/- ( !') ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 1 ST JUNE, 2018. KRI. / *27& 8&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. &: *2 /DR 6. ' ; /GF.