B.Dhanasekaran, CHENNAI V. ACIT, CHENNAI

MA 100/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4745 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-08-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V NANDA KUMAR
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , ! '. ! # , $ % BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER M.P. NO.100/MDS/2016 (IN ITA NO.365/MDS/2016) $ & !'& / ASSESSMENT YEAR : 2012-13 SHRI B. DHANSEKARAN, R-3, TNHB SHOPPING COMPLEX, SHASTRI NAGAR, 1 ST AVENUE, ADYAR, CHENNAI - 600 020. PAN : ADXPD 7168 E V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 15(1), CHENNAI. ()*& / PETITIONER ) ()2*3/ RESPONDENT) )*& 5 6 / PETITIONER BY : SH. N. DEVANATHAN, ADVOCATE )2*3 5 6 / RESPONDENT BY : SH. V. NANDAKUMAR, JCIT # ! 5 7 / DATE OF HEARING : 19.08.2016 8' 5 7 / DATE OF PRONOUNCEMENT : 19.08.2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE REQUESTING TO RECALL THE EX-PARTE ORDER DATED 19 TH APRIL, 2016 IN I.T.A. NO.365/MDS/2016. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND HEARD THE LD.COUNSEL FOR THE ASSESSEE. WE UNDERSTAND THA T THE NON- 2 M.P. NO.100/MDS/16 APPEARANCE OF THE ASSESSEE BEFORE THIS TRIBUNAL ON 18.04.2016 WAS NEITHER WILLFUL NOR WANTON. THERE IS NO DELIBERATE INTENTION NOT TO APPEAR FOR THE HEARING AND THE ASSESSEE PRAYED FOR CONDONATION OF SUCH ACT FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTIONS. IN THE CIRCUMSTANCES, WE RECALL THE EX -PARTE ORDER DATED 19 TH APRIL, 2016 AND DIRECT THE REGISTRY TO POST THE AP PEAL FOR HEARING ON 20.09.2016. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HEARING IS WAIVED . 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH AUGUST, 2016 AT CHENNAI. SD/- SD/- (. ) ( '. ! # ) (A. MOHAN ALANKAMONY) (G. PAVAN KUMAR) / ACCOUNTANT MEMBER $ /JUDICIAL MEMBER /CHENNAI, : /DATED, THE 19 TH AUGUST, 2016. KRI. 3 M.P. NO.100/MDS/16 ; 5 )$7<= >='7 /COPY TO: 1. )*& / PETITIONER 2. )2*3 /RESPONDENT 3. # ?7 () /CIT(A) 4. # ?7 /CIT 5. =!@A )$7$ /DR 6. AB& C /GF.