Anjana Devi Jain, CHENNAI V. ACIT, CHENNAI

MA 370/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6409 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-04-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 21-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.370/CHNY/2017 INI.T.A.NO.747/MDS/2017 ( / ASSESSMENT YEAR :2008-09) SMT. ANJANA DEVI JAIN, 470, MINT STREET, SOWCARPET, CHENNAI 600 079. VS THE ASST. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 4(1), CHENNAI. PAN: AADPA4407A (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI SUNIL KUMAR JAIN, CA /RESPONDENT BY : SHRI N. MADHAVAN, ADDL. CIT /DATE OF HEARING : 06.04.2018 /DATE OF PRONOUNCEMENT : 06.04.2018 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN IN I. T.A. NO.747/MDS/2017 DATED 01.08.2017 FOR THE ASSESSMENT YEAR 2008-09 PA SSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE NOTICE FO R HEARING WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, THE AS SESSEE COULD NOT INTIMATE HIM AND HENCE HE WAS UNABLE TO BE PRESENT BEFORE THE BENCH AT THE TIME OF HEARING ON 01.08.2017. THEREFORE, I T WAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE BY RECALLING THE EX- PARTE ORDER OF THE TRIBUNAL. 2 MP NO.370/CHNY/2017 3. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD. AR. 4. AFTER HEARING BOTH THE SIDES, I AM OF THE OPIN ION THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE FOR B EING HEARD BECAUSE ON THE EARLIER OCCASION THE LD. AR WAS NOT ABLE TO APPEAR BEFORE THE BENCH DUE TO GENUINE REASON. THEREFORE, IN THE INTE REST OF JUSTICE, I HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE O F BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 01.08.201 7 AND FURTHER DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 18.0 6.2018. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT ABOUT THE NEXT DATE OF HEARING, 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 6 TH APRIL, 2018 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 6 TH APRIL, 2018 RSR . ' # $%&'()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. ' ' * ( ('% ) /CIT(A) 4. ' ' * /CIT 5. &,- . /DR 6. -/0% /GF.