L P RAMKUMAR (HUF), TRICHY V. ITO, WARD - 3 (2), TRICHY

MA 104/CHNY/2023

AI Insights

The case involves a Miscellaneous Application filed by Mr. L.P. Ramkumar against an ex parte order of the Income Tax Appellate Tribunal, Chennai, concerning the assessment year 2008-09. The application was filed under section 254(2) of the Income Tax Act, 1961, due to the assessee's inability to appear at the original hearing because of a temporary relocation and health issues. The assessee's counsel argued that the appeal was not adjudicated on merits as the necessary documents were not considered by the CIT(A). The Departmental Representative opposed the application, stating there was no apparent mistake in the original order. However, the Tribunal found merit in the assessee's request for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130028 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-07-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 16-05-2023
• Laws Referred To: Income Tax Act, 1961, Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: L.SWEETY
• Keywords: Opportunity of being heard

Judgement Text

Miscellaneous Application No.104/Chny/2023 (in ITA No.2339/Chny/2019) िनधा रण वष /Assessment Year: 2008-09 Mr.L.P.Ramkumar, No.95-A, Thiru Vi Ka Nagar, Ettupattai Bungalow Compound, Puthur, Trichy-620 017. v. The Income Tax Officer, Ward-3(2), Tiruchirappalli. [PAN: AAGHR 6284 M] (अपीलाथ /Appellant) ( थ /Respondent) अपीलाथ की ओर से/ Appellant by : Mr. L.Sweety, Adv. थ की ओर से /Respondent by : Mr. AR.V.Sreenivasan, Addl.CIT सुनवाई की तारीख/Date of Hearing : 14.07.2023 घोषणा की तारीख /Date of Pronouncement : 14.07.2023 आदेश / O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: The assessee has filed present Miscellaneous Application u/s.254(2) of the Income Tax Act, 1961, against the order of the Tribunal in ITA No.2339/Chny/2019 dated 20.06.2022, and relevant assessment year 2008-09. 2. By filing a petition under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, duly supported by an affidavit, the ld. Counsel for the assessee has submitted that the petitioner has temporarily shifted from आयकर अपीलीय अिधकरण, ’सी’ ायपीठ, चे#ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी महावीर िसंह, माननीय उपा एवं 'ी मंजूनाथा.जी, माननीय लेखा सद( के सम BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER MA No.104/Chny/2023 (in ITA No.2339/Chny/2019) :: 2 :: his native place at Trichy to Chennai, and due to ill-health, he could not able to contact his Auditor or put appearance before the Tribunal, when the appeal of the assessee was posted for hearing. It was further submitted that along with the appeal, the petitioner has furnished the details of land possessed by him while filing the appeal before the ld. CIT(A). However, the ld. CIT(A) has not adjudicated the appeal of the assessee on merits considering the materials brought on record. Thus, the ld. Counsel prayed for recalling ex parte order of the Tribunal for fresh adjudication by affording an opportunity of being heard to the assessee. 3. On the other hand, the ld. DR has submitted that there is no mistake apparent in the order passed by the Tribunal. 4. We have heard both the sides, perused the petition under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, filed along with an affidavit explaining various details, including reasons for non-appearance. The petitioner has explained that due to ill-health, he could not able to contact his Auditor or put his appearance before the Tribunal when the appeal was taken up for hearing. Considering the prayer of the ld. Counsel, we recall the ex parte order of the Tribunal dated 20.06.2022 in I.T.A. No. 2339/Chny/2019, and direct the Registry to post the appeal for hearing on 30.08.2023, for which, separate notice of hearing is dispensed with. MA No.104/Chny/2023 (in ITA No.2339/Chny/2019) :: 3 :: 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on the 14 th day of July, 2023, in Chennai. Sd/- ( महावीर िसंह) (MAHAVIR SINGH) उपा / VICE PRESIDENT Sd/- (मंजूनाथा.जी) (MANJUNATHA.G) लेखा सद(/ACCOUNTANT MEMBER चे#ई/Chennai, िदनांक/Dated: 14 th July, 2023. TLN आदेश की ितिलिप अ)ेिषत/Copy to: 1. अपीलाथ /Appellant 3. आयकर आयु*/CIT 5. गाड फाईल/GF 2. थ /Respondent 4. िवभागीय ितिनिध/DR