Ms. D.Mahalakshmi, CHENNAI V. ITO, CHENNAI

MA 58/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8590 (ITAT-CHENNAI)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 11-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V J MANOJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER] M.P.NO.58/MDS/2012 [IN I.T.A NO.905/MDS/2009] ASSESSMENT YEAR : 2005-06 MS. D. MAHALAKSHMI NO.8/2, MOSQUE STREET AMAINDAKARAI CHENNAI 600 029 VS THE ITO WARD XIII(4) CHENNAI [PAN AIMPM 5784H] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI V.J.MANOJ, ADVOCATE RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 29-06-2012 DATE OF PRONOUNCEMENT : 29-06-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 16.3.2012 PASSED IN I.T.A.NO. 905/MDS/2009. 2. THE ASSESSEE, IN THE AFFIDAVIT FILED ALONGWITH T HE MISCELLANEOUS PETITION, HAS STATED THAT THE TRIBUNAL HAD DISMISSE D THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE FAILED TO APPEAR ON 15.3.2012 BEING THE DATE OF HEARING OF THE APPEAL I NSPITE OF NOTICE OF HEARING BEING SERVED ON THE ASSESSEE ON 3.2.2012. THE ASSESSEE HAS MP 58/12 :- 2 -: STATED IN THE AFFIDAVIT THAT SHE WAS UNABLE TO INFO RM HER LEGAL REPRESENTATIVE ABOUT THE DATE OF HEARING OF THE APP EAL AS THE NOTICE SERVED ON HER WAS MISPLACED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIALS ON RECORD, WE FIND THAT THE ABOVE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTI ON BY THE ASSESSEE AS THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. WE FIND THAT THE EXPLANATION GIVEN BY THE ASSESSEE FOR NOT PUTTING IN APPEARANCE BEFORE THE TRIBUNAL ON TH E DATE OF HEARING FIXED ON 15.3.2012 TO BE A PLAUSIBLE ONE. WE, THER EFORE, IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 16.3.2 012 AND FIX THE HEARING OF THE APPEAL ON 22.08.2012 . BOTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTICE OF HEARING I S DISPENSED WITH. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 29 TH OF JUNE 2012, AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 29 TH JUNE, 2012 RD : COPY TO: PETITIONER/RESPONDENT/CIT(A)/CI/TDR