V.Nandagopal Naidu, Dindigul V. ITO, Dindigul

MA 109/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5665 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAHADEVAN
• Assessee Lawyers: V SUBBARAYAN DCIT RETD
• Keywords: Reasonable cause

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , ! BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.109/MDS/2017 IN I.T.A.NO.1628/MDS/2016 ( / ASSESSMENT YEAR :2010-11) SHRI V. NANTHAGOPAL NAIDU, 5/738, AKMG NAGAR, II STREET, KARUR ROAD, OPP. BESCHI COLLEGE,DINDIGUL VS THE INCOME TAX OFFICER, WARD 2, DINDIGUL. PAN: ADTPN 1974C (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI V. SUBBARAYAN, DCIT,RETD. /RESPONDENT BY : SHRI B. SAHADEVAN, JCIT /DATE OF HEARING : 30.06.2017 /DATE OF PRONOUNCEMENT : 30.06.2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N O.1628/MDS/2016 DATED 13.02.2017 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBM ITTED BEFORE US THAT THE ASSESSEES WIFE WAS UNDERGOING SERIES OF I NVESTIGATIONS FOR HER AILMENT FOR THE PAST 6-8 MONTHS. THEREFORE, THE A SSESSEE WAS NOT ABLE TO BE PRESENT AT THE TIME OF HEARING ON 13.02.2017. HENCE, IT WAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE BY RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL. 2 MP NO.109/MDS/2017 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE ASSESSEE AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, I AM OF THE CONS IDERED VIEW THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT APPEARING BEF ORE THE BENCH ON THE EARLIER OCCASION. THEREFORE IN THE INTEREST OF JUSTICE, I HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE BY RECALLING T HE ORDER OF THE TRIBUNAL DATED 13.02.2017 AND FURTHER DIRECT THE RE GISTRY TO POST THE APPEAL FOR HEARING ON 13.09.2017. SINCE BOTH THE PA RTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2017 SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 30 TH JUNE, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.