S.Manickavasagam, Salem V. Addl. CIT, Salem

MA 105/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2048 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 09-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ! # % & , ' ! ( BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.105/ MDS/2014 (IN ITA.NO.1818/MDS/2013 ) (ASSESSMENT YEAR: 2004-05) SHRI S.MANICKAVASAGAM C/O. V.SRIDHARAN, C.A 1, 3 RD CROSS STREET, N.M.EXTENSION, SALEM. VS. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-I SALEM. PAN : ADRPM8356K ( PETITIONER ) RESPONDENT) APPLICANT BY : MR.SAROJ KUMAR PARIDA, ADVOCATE RESPONDENT BY : MR. GURU BHASHYAM, JCIT / DATE OF HEARING : 27 TH JUNE, 2014 / DATE OF PRONOUNCEMENT : 17 TH JULY, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E REQUESTING TO RECALL THE EX-PARTE ORDER DATED 30.04 .2014 IN ITA NO.1818/MDS/2013 PASSED BY THIS TRIBUNAL EXPLAI NING THE REASONS FOR NON-APPEARANCE OF THE COUNSEL ON THE DA TE WHEN THE APPEAL WAS POSTED FOR HEARING. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND THE REASONS THEREIN FOR NON-APPEARANCE BY THE COUNS EL ON THE DATE WHEN THE MATTER POSTED FOR HEARING AND FIND TH AT THERE IS M.P.NO.105 /MDS/2014 2 A VALID REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON 30 TH APRIL, 2014. THEREFORE, WE ARE INCLINED TO RECALL T HE EX-PARTE ORDER OF THIS TRIBUNAL DATED 30 TH APRIL, 2014 FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTIO N. IN THE CIRCUMSTANCES, WE RECALL OUR EX-PARTE ORDER DATED 3 0.04.2014 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 21 ST AUGUST, 2014. SINCE BOTH THE PARTIES WERE PRESENT A T 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 THURSDAY, THE 17 TH DAY OF JULY, 2014 AT CHENNAI. SD/- SD/- ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDR A PRASAD ) . ( ' %& ' ) ACCOUNTANT MEMBER / ) JUDICIAL MEMBER/ %+ ) % /CHENNAI, , /DATED, 17 TH JULY, 2014 SOMU '+/0 20 /COPY TO: 1. APPLICANT 2. '35 /RESPONDENT 3. 6 () /CIT(A) 4. 6 /CIT 5. 0 '++: /DR 6. = /GF .