W.M.A.S.Fathima Farhana , CHENNAI V. ITO Non Corporate Ward 11(4) , CHENNAI

MA 369/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6721 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: SITHARA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.369/CHNY/2017 IN I.T.A.NO.1728/MDS/2017 ( / ASSESSMENT YEAR :2011-12) MRS. FATHIMA FARHANA, 191, N.S.C. BOSE ROAD, PARRYS, CHENNAI 600 001. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD 11(4), CHENNAI. PAN: AAAPF3153D ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SMT. SITHARA, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 08.06.2018 /DATE OF PRONOUNCEMENT : 08.06.2018 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.1728/MDS/2017 DATED 03.10.2017 FOR THE ASSESSMENT YEAR 2011-12 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THOUGH THE NOTICE OF HEARING WAS SENT TO THE REGISTERED OFFICE OF THE ASSESSEE THE SAME COULD NOT BE DELIVERED BECAUSE DUE TO THE SICKNESS OF THE ASSESSEES STAFF THE OFFICE REMAINED CLOSED. THEREFORE, THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING OF THE APPEAL AND HENCE COULD NOT BE PRESENT AT THE TIME OF HEARING ON 03.10.2017. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY 2 MP NO.369/CHNY/ 2017 BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 03.10.2017. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, I AM OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE BENCH ON 03.10.2017. THEREFORE, IN THE INTEREST OF JUSTICE, I HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 03.10.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 27.08.2018. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2018 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 8 TH JUNE, 2018 RSR . /COPY TO: 1. APPLICANT 2. RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.