Kanchipuram Vaniga Vaisya Dharma Paripalana Sangam, CHENNAI V. CIT, CHENNAI

MA 395/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6840 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 03-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . . , . , $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO. 395 / CHNY /20 17 (IN ITA NO.1892/CHNY/2015) % % /ASSESSMENT YEAR: N.A. KANCHIPURAM VANIGA VAISYA DHARMA- PARIPALANA SANGAM, NEW NO.4, OLD NO.16, MANANGAPPAN STREET, 1 ST FLOOR, MARIAM TOWER, SOWCARPET, CHENNAI-600 079. VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), NO.121, M.G.ROAD, NUNGAMBAKKAM, CHENNAI-600 034. [PAN: AABTK 4786 A ] ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : NONE )*( + /RESPONDENT BY : MRS.S.VIJAYA PRABHA, JCIT + /DATE OF HEARING : 13.07.2018 + /DATE OF PRONOUNCEMENT : 17.07.2018 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER : THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT ION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 20.06.20 16. 2. NONE APPEARED FOR THE ASSESSEE. WE HEARD MRS.S.V IJAYA PRABHA, JCIT, LD.DEPARTMENTAL REPRESENTATIVE AND PROCEEDED TO DISPOSE THE MISCELLANEOUS PETITION ON MERITS. MP NO.395/CHNY/2017 (IN ITA NO.1892/CHNY/2015) :- 2 -: 3. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON -PROSECUTION. THE GROUNDS RAISED BY THE ASSESSEE WERE NOT CONSIDERED ON MERIT BY THIS TRIBUNAL. THE MADRAS HIGH COURT RECENTLY FOUND THA T THIS TRIBUNAL HAS NO JURISDICTION TO DISMISS THE APPEAL FOR NON-PROSECUT ION. 4. IN VIEW OF THE ABOVE, THE ORDER OF THIS TRIBUNAL DISMISSING THE APPEAL FOR NON-PROSECUTION MAY NOT BE CORRECT. THE REFORE, AN OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE. ACCORDINGLY, THE O RDER OF THIS TRIBUNAL DATED 20.06.2016 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN ITA NO.1892/CHNY/2017 STANDS RESTORED ON THE FILE OF TH IS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FRESH H EARING ON 19.09.2018. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON JULY 17, 2018, IN CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: JULY 17, 2018. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. % /GF