Shree Aradhana Bhavan Trust, Madurai V. CIT, Madurai

MA 65/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6570 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-06-2011
• Assessment Year: misc
• Appeal Filed On: 09-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: R SRINIVASAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH A : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] M.P.NOS.65 & 66/MDS/2011 [ARISING OUT OF I .T.A NOS. 1985 & 1988/MDS/2010] ASSESSMENT YEAR : N.A SHREE ARADHANA BHAWAN TRUST 7, SPG CHURCH LANE SOUTH AVANI MOOA STREET MADURAI VS THE CIT I MADURAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI R.SRINIVASAN RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THESE MISCELLANEOUS PETITIONS HAVE BEEN FILED BY THE ASSESSEE-TRIST TO RECALL THE ORDER OF THE TRIBUNAL DATED 1.2.2011 PASSED EX-PARTE IN I.T.A.NOS. 1985 & 1988/MDS/2010, UNDER THE PRECINCT OF SECTION 254(2) OF THE ACT. 2. IN THE PETITIONS, IT HAS BEEN STATED THAT THE A SSESSEE-TRUST CONSISTS OF ONLY ONE CLERK AND THE NOTICE OF HEARIN G DATED 23.11.2010 WAS NEVER SERVED ON HIM OR TO ANY ONE OF THE MANAGI NG TRUSTEES, HENCE, IT WAS NO KNOWLEDGE ABOUT THE APPEALS HAVING BEEN POSTED FOR HEARING ON 1.2.2011. LATER ON, ON RECEIPT OF THE T RIBUNAL ORDER, ENQUIRIES WERE MADE AND THE ENVELOPE CONTAINING THE NOTICE OF HEARING M.P 65&66/11 :- 2 -: WAS TRACED, THEREFORE, THE PETITIONER COULD NOT AP PEAR BEFORE THE TRIBUNAL. AN AFFIDAVIT STATING THE ABOVE FACTS HAS ALSO BEEN FILED. 3. AFTER CONSIDERING THE SUBMISSIONS, WE FIND THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER IN QUEST ION AND DIRECT THE REGISTRY TO LIST THE APPEALS FOR HEARING ON 11.8.20 11. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO I SSUE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS STA ND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.6.2 011. SD/- SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 10 TH JUNE, 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR