Medical Trust of Seventh Day Adventist, CHENNAI V. ITO, CHENNAI

MA 91/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3420 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 11-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: A S SRIRAMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NOS.91 & 92/MDS./2015 (I.T.A.NOS.3076 & 3077/MDS./2014 ASSESSMENT YEARS :2008-2009 & 2009-10) M/S.MEDICAL TRUST OF SEVENTH DAY ADVENTIST, AA 148 III AVENUE, ANNA NAGAR, CHENNAI 600 040. VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE II, TRICHY. PAN AAATM 5187 A ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.A.S.SRIRAMAN,ADVOCATE / RESPONDENT BY : MR.A.V.SREEKANTH, JCIT, D.R / DATE OF HEARING : 11.09.2015 /DATE OF PRONOUNCEMENT : 11.09.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY TH E ASSESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NOS.3076 & 3077 /MDS./2014 DATED 25 TH MARCH, 2015 PASSED EX PARTE FOR NON-APPEARANCE. M.P NOS..91, 92 /MDS/15 2 2. THE MANAGING TRUSTEE OF THE ASSESSEE-TRUST HAS AFFIRMED IN HIS AFFIDAVIT DATED 5 TH DAY OF SEPTEMBER,2015 THAT ON THE DATE OF PREVIOUS HEARING ON 24.03.2015, HE COULD NOT REPRES ENT THE ASSESSEES TWO APPEALS BEFORE THE BENCH BECAUSE THE NOTICES FOR HEARING WERE NOT SERVED ON THE ASSESSEE-TRUST. FUR THER IT WAS MENTIONED IN HIS AFFIDAVIT THAT THE NOTICE WAS SENT FOR DELIVERY TO THE ASSESSEE TRUSTS OFFICE ON A FRIDAY WHICH IS THE CL OSED WEEKLY HOLIDAY FOR THE ASSESSEE TRUST. IT WAS THEREFORE PLEADED B Y THE LD. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS APPEALS BEFORE THE TRIBUNAL. THE LD. D.R OPPOSED FO R RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES, PERUSING THE AF FIDAVIT FILED BY THE ASSESSEE AND THE SUBMISSIONS OF THE LD.A.R, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSE SSEE-TRUST IN ORDER TO ARGUE ITS APPEALS BEFORE THE TRIBUNAL. FRO M THE MATERIALS ON RECORD, IT IS ALSO APPARENT THAT THE NOTICE FOR HEA RING WAS SENT TO THE ASSESSEE TRUST AND THE SAME IS RETURNED AS UN-SERVE D. THEREFORE, IN M.P NOS..91, 92 /MDS/15 3 THE INTEREST OF JUSTICE, WE HEREBY RECALL THE CONSO LIDATED ORDER OF THE TRIBUNAL DATED 25.03.2015. THE REGISTRY IS HEREBY D IRECTED TO POST BOTH THE APPEALS ON 03.12.2015 FOR HEARING. SINCE THE LD. A.R. AND LD. D.R ARE INTIMATED IN THE OPEN COURT, NOTICE NEE D NOT BE SERVED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATI ONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON 11 TH SEPTEMBER, 2015 . SD/- SD/- (CHALLA NAGENDRA PRASAD ) (A.MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 11 TH SEPTEMBER , 2015. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE