Abitha Banu, CHENNAI V. ITO, CHENNAI

MA 43/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3162 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 17-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . !' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER M.A.NO. 43/MDS/2015 (IN ITA NO. 2936/MDS/2014) / ASSESSMENT YEAR : 2009-10 MRS. ABITHA BANU, NO.26, ANDERSON STREET, CHENNAI 600 001. PAN ADPPA3591A . ( / APPLICANT) V. THE INCOME-TAX OFFICER, BUSINESS WARD-VIII(1), CHENNAI 34. (/ RESPONDENT) APPLICANT BY : SHRI D. ANAND, ADVOCATE RESPONDENT BY : SHRI A.V.SREEKANTH, JCIT / DATE OF HEARING : 17.07.2015 / DATE OF PRONOUNCEMENT: 17.07.2015 & / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEE KS RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 9.3.201 5. 2. THE LD. AR SUBMITTED THAT INADVERTENTLY, THE DAT E OF HEARING WAS NOTED BY THE ASSESSEES COUNSEL AS 9.4. 2014 INSTEAD OF CORRECT DATE OF 9.3.2014. FURTHER, HE SUBMITTED THAT - - MA 43/15 2 NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING WAS NEITHER WILLFUL NOR WANTON, BUT DUE TO THE ABOVE REASON, WHICH MAY BE CONDONED AND THE ORDER BE RECA LLED AND POSTED FOR HEARING. THE LD. DR HAS NOT RAISED ANY OBJECTION. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OP INION THAT NON-APPEARANCE OF THE ASSESSEE IS ON ACCOUNT OF NOT ING OF INCORRECT DATE OF HEARING BY THE ASSESSEES COUNSEL AND IT IS GOOD AND SUFFICIENT REASON TO CONDONE THE NON-APPEA RANCE OF THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 9.3.2014 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HEARING ON 17 .8.2015 AND NO FRESH NOTICE OF HEARING WOULD BE SERVED ON BOTH THE PARTIES. THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING T O BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. ORDER PRONOUNCED ON FRIDAY, THE 17 TH OF JULY, 2015 AT CHENNAI. SD/- SD/- ( . ! ) ( '#$ % & ) (V.DURGA RAO) (CHANDRA POOJARI) 8 9 /JUDICIAL MEMBER : 9/ACCOUNTANT MEMBER ':8 /CHENNAI, B # /DATED, THE 17 TH JULY, 2015. MPO* - - MA 43/15 3 C :D EF G:F /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. C C H ( ) /CIT(A) 4. C C H /CIT 5. FI! J /DR 6. !K L /GF.