Saidapet Varthagar Trust, CHENNAI V. DIT (E), CHENNAI

MA 86/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8561 (ITAT-CHENNAI)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-07-2012
• Assessment Year: misc
• Appeal Filed On: 05-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA JT
• Assessee Lawyers: KAMAL CHORDIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] M.P.NO.86/MDS/2012 [IN I.T.A NO.371/MDS/2012] SAIDAPET VARTHAGAR TRUST NO.46 BAZAR ROAD SAIDAPET CHENNAI 600 015 VS THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) CHENNAI [PAN - AABTS0164L] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI KAMAL CHORDIA, CA RESPONDENT BY : SHRI S. DAS GUPTA, JT. CIT DATE OF HEARING : 27-07-2012 DATE OF PRONOUNCEMENT : 27-07-2012 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 PASSED IN I.T.A.NO. 371/M DS/2012, DATED 23.05.2012. 2. IN THE MISCELLANEOUS PETITION THE ASSESSEE HAS S UBMITTED THAT THE AUTHORIZED REPRESENTATIVE, VIDE THEIR LETT ER DATED 21.5.2012 SOUGHT FOR ADJOURNMENT OF THE HEARING DUE TO PARTNE RS ILL HEALTH, WHICH WAS SENT THROUGH SPEED POST ON 22.5.2012. CO PY OF THE SPEED MP 86/12 :- 2 -: POST RECEIPT IS ALSO PLACED ON RECORD. THE A.R SUBMITTED THAT THERE WAS A BONA-FIDE REASON FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 23.5.2012 AND THEREFORE, THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DISMISSING THE APPEAL SHOUL D BE RECALLED AND THE APPEAL SHOULD BE DISPOSED OF ON MERITS AFTER HEARING THE ASSESSEE. 3. THE DR DID NOT HAVE ANY OBJECTION TO RECALLING TH E ORDER OF THE TRIBUNAL DATED 23.5.2012 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. 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 FROM THE RECORDS THAT THE ABOV E LETTER DATED 21-05-2012 SEEKING ADJOURNMENT WAS RECEIVED BY THE REGISTRY ON 23-5-2012 AFTER THE CONCLUSION OF THE HEARING OF AP PEAL. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 23-05-2012 AND FIX THE HEARING OF THE APPEAL ON 24-09-2012 . BOTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTICE OF HEAR ING IS DISPENSED WITH. MP 86/12 :- 3 -: 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ON FRIDAY , THE 27 TH OF JULY, 2012, AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 27 TH JULY , 2012 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR