M/s. Sundareswari Medical Educational Research and Social Welfare Charitable Trust, Virudhunagar V. CIT, Madurai

MA 95/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6521 (ITAT-CHENNAI)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-07-2011
• Assessment Year: misc
• Appeal Filed On: 03-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CLEMAND
• Assessee Lawyers: S SRIDHAR
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A, CHENNAI BEFORE SHRI U.B.S. BEDI, J.M. & SHRI N.S. SAINI, A. M. M.P. NO. 95 /MDS/2011 [IN I.TA. NO. 318/MDS/2011] SUNDARESWARI MEDICAL EDUCATIONAL RESEARCH AND SOCIAL WELFARE CHARITABLE TRUST, NO. 180, KAMMAPATTI STREET, SRIVILLIPUTTUR TOWN, VIRUDHUNAGAR DIST. [PAN: AAITS3035M] VS. THE COMMISSIONER OF INCOME TAX II, MADURAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR REVENUE BY : SHRI CLEMAND O R D E R PER U.B.S. BEDI, J.M. BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSES SEE SEEKS TO GET RECALLED THE ORDER OF THE TRIBUNAL PASSED IN ITA NO . 318/MDS/2011 DATED 05.05.2011ON THE GROUND THAT THE PETITIONERS AUTHO RIZED REPRESENTATIVE HAS FAILED TO NOTE THE DATE OF HEARING OF THE APPEAL AND WAS O UT OF STATION ON ANOTHER PROFESSIONAL ASSIGNMENT. SINCE NON-APPEARANCE WAS N EITHER INTENTIONAL NOR DELIBERATE, THEREFORE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE UNDERTAKES TO ATTEND THE HEARING IF ORDER IS RECALLED AND TO THIS PLEA OF THE ASSESSEES COUNSEL, THE LD. DR DID NOT OBJECT A ND RATHER SUBMITTED THAT HE HAS NO OBJECTION IN CASE ORDER OF THE TRIBUNAL IS RECAL LED AND APPEAL IS FIXED FOR HEARING. 2. AFTER HEARING BOTH THE SIDES AND CONSIDERING TH E MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING, THEREFORE, WE RECALL OUR ORDER DATED 05.05.2011 AND FIX THE M.P. M.P. M.P. M.P. NO. NO. NO. NO.95 9595 95/MDS/1 /MDS/1 /MDS/1 /MDS/11 11 1 2 APPEAL FOR HEARING ON 23.08.2011 FOR WHICH NO SEPAR ATE NOTICE WOULD BE ISSUED AS BOTH THE PARTIES HAVE WAIVED THEIR RIGHT OF NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION OF TH E ASSESSEE GETS ACCEPTED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 01.07.2011. SD/- SD/- (N.S. SAINI) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 01.07.2011. VM/- COPY TO : APPELLANT/RESPONDENT/CIT(A)- /CIT, /DR