Ind Bank Housing Ltd., CHENNAI V. ACIT, CHENNAI

MA 58/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3172 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 31-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 19-05-2015
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: R MEENAKSHISUNDARAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER M.P. NO.58/MDS./2015 ( ./ I.T.A.NOS.1626/MDS./2014 ASSESSMENT YEAR :2005-2006) M/S.IND BANK HOUSING LTD, 1 ST FLOOR,KHIVRAJ COMPLEX 1, NO.480,ANNA SALAI, CHENNAI 600 035. VS. ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II(3), CHENNAI. PAN AAACI 1777 M ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.R.MEENAKSHI SUNDARAM, ADVOCATE / RESPONDENT BY : MR.S.DAS GUPTA, JCIT, D.R / DATE OF HEARING : 31.07.2015 /DATE OF PRONOUNCEMENT : 31.07.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASS ESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA MP NO.58 /MDS/15 2 NO.1626/MDS./2014 DATED 4 TH MARCH, 2015 PASSED EX PARTE FOR NON-APPEARANCE. 2. THE LEARNED AUTHORISED COUNSEL FOR THE ASSESSEE AFFIRMED IN HIS AFFIDAVIT DATED 14.05.2015 THAT ON THE DATE OF LAST HEARING ON 04.03.2015, THE AUTHORIZED REPRESENTATIVE COULD NOT REPRESENT THE CASES DUE TO HIS SICKNESS. IT WAS THEREFORE PLEADE D BY THE LD. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASS ESSEE TO REPRESENT ITS CASES BEFORE THE TRIBUNAL. THE LD. D. R OPPOSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE A FFIDAVIT FILED BY THE LD.A.R, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNIT Y SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE ITS CASE BEFORE THE TRIBUNAL. THEREFORE, IN THE IN THE INTEREST OF JUST ICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 04.03.2015. THE REG ISTRY IS HEREBY DIRECTED TO POST BOTH THE CASES ON 02.11.2015. SIN CE THE LD. A.R. AND LD. D.R ARE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE SERVED. MP NO.58 /MDS/15 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON THE 31 ST JULY, 2015. SD/- SD/- (V. DURGA RAO) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 31 ST JULY, 2015. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE