Ravi Kannan, CHENNAI V. ACIT, CHENNAI

MA 111/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4747 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V NANDA KUMAR
• Assessee Lawyers: G R DEEPAK

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.111/MDS/2016 ( ./ IN I.T.A.NO.112/MDS/2016 ( / ASSESSMENT YEAR :2011-12) MR. RAVI KANNAN, L & T EDEN PARK 0A4 0801, MR RADHA NAGAR, SIRUSERI, CHENNAI-603 103. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE-IV, CHENNAI. PAN:AENPR4937G (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. G.R.DEEPAK /RESPONDENT BY : MR. V.NANDAKUMAR, JCIT /DATE OF HEARING : 19 TH AUGUST, 2016 /DATE OF PRONOUNCEMENT : 19 TH AUGUST, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.112/MDS/2016 DATED 11.05.2016 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THE JUNIOR COUNSEL HAS WRONGLY NOTED THE ADJO URNMENT DATE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON T HE EARLIER OCCASION I.E. 11.05.2015. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 2 M.P.NO.111 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH. THEREFORE, IN THE IN THE INTERES T OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 11 .05.2016 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 21.09.2016. SINCE BOTH THE PARTIES WERE PRESENT, HE ARING 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 THE 19 TH AUGUST, 2016 SD/- SD/- ( ' # . $ ) ( . ) (DUVVURU RL REDDY) ( A.MOHA N ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 19 TH AUGUST, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .