Appeal details
Counselvise Citation
[2017] 124 COUNSELVISE.COM (IT) 5664 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
30-06-2017
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2004-2005
Appeal Filed On
04-04-2017
Judgement Text
, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , ! BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.113/MDS/2017 IN I.T.A.NO.3188/MDS/2016 ( / ASSESSMENT YEAR :2004-05) M/S. KALAIMAGAL FINANCE, 17-B, MURTHY CHETTY STREET, KUMBAKONAM 612001 VS THE INCOME TAX OFFICER, WARD 1(1), KUMBAKONAM PAN: AAAFK0670L (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI N. QUADIR HOSEYN, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, 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.3188/MDS/2016 DATED 15.02.2017 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED B EFORE US THAT HE HAD TO APPEAR BEFORE THE HONBLE HIGH COURT (MADURA I CAMP BENCH) TO REPRESENTED SOME APPEALS, HENCE HE ADVISED THE AUDI TOR OF THE ASSESSEE TO APPLY FOR ADJOURNMENT. MEANWHILE, THE AUDITOR HAD SOME CARDIAC PROBLEM AND ADMITTED IN HOSPITAL FOR TREATM ENT. AFTER RECOVERY, THE AUDITOR REMINDED OF THE ADJOURNMENT PETITION AN D THEN THE LD.AR ARRANGED TO SEND THE ADJOURNMENT PETITION, WHICH DI D NOT REACH THE 2 MP NO.113/MDS/2017 BENCH ON TIME. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE BY RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL. 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 15.02.2017 AND FURTHER DIRECT THE RE GISTRY TO POST THE APPEAL FOR HEARING ON 14.09.2017. 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.
