A.Anbaruvi, CHENNAI V. ITO, CHENNAI

MA 11/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3179 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 29-05-2015
• Assessment Year: 1995-1996
• Appeal Filed On: 20-01-2015
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: R S BALAJI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V.DURA RAO, JUDICIAL MEMBER M.P.NOS.12 & 11/MDS./2015 ( ./ I.T.A.NO.787 & 788/MDS./2014 ) ( / ASSESSMENT YEARS : 1993-94 & 1995-96 ) SHRI S.ANBARUVI, 16,CHINNAIAH PILLAI STREET, T.NAGAR, CHENNAI 600 017. VS. THE INCOME TAX OFFICER, BUSINESS WARD-I(1), CHENNAI-34. PAN AFCPA 6733 P ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.K.MEENAKSHI SUNDARAM I.T.PRACTIONER & MR.R.S.BALAJI,ADVOCATE / RESPONDENT BY : SHRI S.DAS GUPTA, JCIT DR / DATE OF HEARING : 29.05.2015 /DATE OF PRONOUNCEMENT : 29.05.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THESE TWO MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NOS.787 & 788/MDS./2014 DATED 16 TH JUNE, 2014 PASSED EX PARTE FOR NON-APPEARANCE. MP NOS. 11 & 12/MDS/15 2 2. THE ASSESSEE AFFIRMED IN HIS WRITTEN SUBMISSION DATED 19.01.2015 THAT ON THE DATE OF LAST HEARING ON 16.0 6.2014, HIS AUTHORIZED REPRESENTATIVE COULD NOT REPRESENT THE C ASES DUE TO HIS SICKNESS. IT WAS THEREFORE PLEADED BY THE LD. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRE SENT HIS CASES BEFORE THE TRIBUNAL. THE LD. D.R OPPOSED FOR RECALL ING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE W RITTEN SUBMISSION FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGU E HIS CASE BEFORE THE TRIBUNAL. THEREFORE, IN THE IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 16/06/2014. THE REGISTRY IS HEREBY DIRECTED TO POST BOTH THE CASES ON 21.07.201 5. SINCE THE LD. A.R. AND LD. D.R ARE INTIMATED IN THE OPEN COURT, N OTICE NEED NOT BE SERVED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. MP NOS. 11 & 12/MDS/15 3 5. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLU SION OF HEARING ON 29 TH MAY, 2015. SD/- SD/- (V.DURGA RAO ) (A.MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 29 TH MAY, 2015. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE