Leeladhar Rungta, CHENNAI V. ITO NCR 11(1), CHENNAI

MA 11/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6407 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY , JUDICIAL MEMBER M.P. NO. 1 1 / CHNY/2018 [IN I . T.A. NO. 2234 / CHNY /201 7 ] ASSESSMENT YEAR :20 1 4 - 1 5 LEELADHAR RUNGTA, 24, VENKATESA MAISTRY ST., CHENNAI 600 001. [PAN: AABHL1610C] VS. THE INCOME TAX OFFICER, NCR 11(1), CHENNAI - 6. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI K. BALASUBRAMANIAN, ADVOCATE / RESPONDENT BY : SHRI N. MADHAVAN , ADDL. CIT / DATE OF HEARING : 06 . 0 4 .201 8 / DAT E OF P RONOUNCEMENT : 06 . 0 4 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 2234 /MDS/201 7 DATED 05. 1 2 .2017 FOR THE ASSESSMENT YEAR 201 4 - 1 5 FOR WANT OF PROSECUTION. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE PETITIONER HAS SUBMITTED THAT ON THE APPOINTED DATE, THE LD. COUNSEL FOR THE PETITIONER HAD TO APPEA R IN TWO APPEALS BEFORE D BENCH (SMC), CHENNAI A ND IN THAT SITUATION, THE COUNSEL COULD NOT PUT HIS APPEARANCE BEFORE THE REGULAR BENCH IN ASSESSEE S APPEAL. T HE LD. COUNSEL HAS FURTHER SUBMITTED THAT THE NON - M .P. NO. 1 1/CHNY/18 2 APPEARANCE WHEN THE APPEAL WAS TAKEN UP FOR HEARING IS UNINTENTIONAL AND PRAYED THAT THE EXPART E ORDER OF THE TRIBUNAL DATED 05 .1 2 .201 7 MAY KINDLY BE RECALLED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL , WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 05 .1 2 .2017 AND POST THE APPEAL FOR HEARING ON 19 .0 6.201 8 . SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING ON THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 06 TH A PR IL, 2018 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06 .0 4 .201 8 VM/ - M .P. NO. 1 1/CHNY/18 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.