K.Shyamala, CHENNAI V. ITO, CHENNAI

MA 86/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5674 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 10-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.86/MDS/2017 IN I.T.A.NO.3162/MDS/2016 ( / ASSESSMENT YEAR :2010-11) SMT. K. SHYAMALA, W/O. KANNADASAN, REP BY POWER OF ATTORNEY AGENT CA. R. MANIMARAN,SON OF SHRI K.RAVI, #3, GF, ALSA TOWERS, 186, POONAMALLEE HIGH ROAD, KILPAUK, CHENNAI 600010. VS THE INCOME TAX OFFICER, BUSINESS WAD XV(3), CHENNAI 600 034. PAN: AOYPS7902P (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI MANIMARAN, CA /RESPONDENT BY : SHRI K.RAVI, JCIT /DATE OF HEARING : 09.06.2017 /DATE OF PRONOUNCEMENT : 09.06.2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N O.3162/MDS/2016 DATED 08.02.2017. 2. THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBM ITTED BEFORE US THAT THE ASSESSEE WAS NOT ABLE TO BE PRESENT AT THE TIME OF HEARING ON 08.02.2017, SINCE THE ASSESSEE WAS HELD UP DUE TO H EAVY TRAFFIC CONGESTION CAUSED BY THE POLITICAL COMMOTION. THER EAFTER SHE REACHED THE TRIBUNAL AFTER THE ORDER WAS PRONOUNCED IN THE OPEN COURT DISMISSING THE APPEAL IN LIMINE. HENCE, IT WAS PRAYED THAT O NE MORE OPPORTUNITY 2 MP NO.86/MDS/2017 MAY BE PROVIDED TO THE ASSESSEE BY RECALLING THE EX -PARTE ORDER OF THE TRIBUNAL. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE ASSESSEE AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH I DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE T HE BENCH AT THE APPROPRIATE TIME, IN THE INTEREST OF JUSTICE, I HER EBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE BY RECALLING THE ORDER OF THE TRIBUNAL DATED 08.02.2016 AND FURTHER DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 06.07.2017. THE REGISTRY IS DIRECTED TO INTIMATE BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JUNE, 2017 SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 9 TH JUNE, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.