ITO, CHENNAI V. (Late) P. Dhanalakshmi, L/H. P. Gopi, CHENNAI

MA 66/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7032 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 17-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER %% / M.P. NO.66/CHNY/2018 (IN I.T.A. NO.2646/MDS/2016) & '& / ASSESSMENT YEAR : 2005-06 P. DHANALAKSHMI (LATE), REP. BY L/H P. GOPI, NO.73, NAINIAPPAN NAICKEN STREET, MANNADY, CHENNAI - 600 001. PAN : AJFPD 5496 D V. THE INCOME TAX OFFICER, NON CORPORATE WARD 11(3), (FORMERLY BUSINESS WARD VIII(3)), CHENNAI - 600 006. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI RANGA RAMANUJAM, CA )+*, . / / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT 0 . 1# / DATE OF HEARING : 24.08.2018 23' . 1# / DATE OF PRONOUNCEMENT : 24.08.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 16.11.2017. 2. WE HEARD SHRI RANGA RAMANUJAM, THE LD.COUNSEL FO R THE ASSESSEE AND SHRI B. SAGADEVAN, THE LD. DEPARTMENTA L REPRESENTATIVE. THE ASSESSEES APPEAL WAS DISMISSE D FOR NON- 2 M.P. NO.66/CHNY/18 PROSECUTION SINCE THE ASSESSEE COULD NOT APPEAR BEF ORE THIS TRIBUNAL ON 16.11.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. IN THE LATEST JUDGMENT OF MADRAS HIGH COURT, IT WAS HELD THAT THIS TRIBUNAL HAS NO JURISDICTION TO DISMISS THE APPEAL FOR NON- PROSECUTION. IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE APPEARED OR NOT, THE APPEAL HAS TO BE HEARD AND THE APPEAL OF THE ASSESSEE HAS TO BE DISPOSED OF ON MERIT. SINCE TH E MERIT OF THE APPEAL WAS NOT CONSIDERED, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RE-EXAMINED. A CCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 16.11.2017 IS HEREBY R ECALLED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.2646/MDS/2016 S TANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRE CTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 29.10.2018. IT IS MAD E CLEAR THAT NO NOTICE OF HEARING NEEDS TO BE SERVED ON THE ASSESSE E SINCE THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR H EARING ON 29.10.2018. 3. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE IS ALLOWED. 3 M.P. NO.66/CHNY/18 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 24 TH AUGUST, 2018 AT CHENNAI. SD/- SD/- ( !) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 24 TH AUGUST, 2018. KRI. . )16% 7%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. %9 )1 /DR 6. :& ; /GF.