Rajalakshmi Ramayyar Charitable Trust, Kanyakumari V. CIT, Madurai

MA 78/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3428 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 04-09-2015
• Assessment Year: misc
• Appeal Filed On: 09-06-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: SURASIKA PARTHASARATHY
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER M.P. NO. 78/MDS/2015 [IN I.T.A.NO. 151/MDS/2015 ] RAJALAKSHMY RAMAAYYAR CHARITABLE TRUST, NO. 48, JAWAHAR STREET, RAMAVARMAPURAM, NAGERCOIL, KANYAKUMARI DISTRICT. [PAN: A A ATR5328N ] VS. THE COMMISSIONER OF INCOME TAX I , NO.2, V.P. RATHINAS AMY ROAD, BIBIKULAM, MADURAI 625 002. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS.SURASIKA PARTHASARATHY, ADVOCATE / RESPONDENT BY : SHRI A.V. SREEKANTH , JCIT / DATE OF HEARING : 04 . 0 9 .201 5 / DATE OF P RONOUNCEMENT : 04 . 0 9 .201 5 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.15 1 /MDS/201 5 DATED 2 3.0 4 .2015 FILED AGAINST THE ORDER PASSED UNDER SECTION 80G(5) OF THE INCOME TAX ACT. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE NOTICE OF HEARING OF THE APPEAL WAS RECEIVED BY THE OFFICE ASSISTANT OF THE COUNSEL OF THE PETITIONER AND INADVERTENTLY OMITT ED TO BE NOTED IN THE CASE DIARY BY THE OFFICE PERSONNEL AND PLEADED THAT IT WAS GENUINE OVERSIGHT, IT M.P. NO . 78 /M/ 1 5 2 HAS UNABLE TO APPEAR ON THE DATE OF HEARING OF THE APPEAL . THEREFORE, HE PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED FO R HEARING. 2 . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. BY CONSIDERING THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 2 3.0 4 .2015 AND FIX THE APPEAL FOR HEARING ON 05 . 11 .2015. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED O N FRIDAY, THE 4 TH O F SEPTEMBER , 2015 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( V. DURGA RAO ) JUDICIAL MEMBER CHENNAI, DATED, THE 04 . 0 9 .201 5 VM/ - M.P. NO . 78 /M/ 1 5 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.