Shri K.Gopal, Salem V. DCIT, Salem

MA 118/CHNY/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3744 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 07-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MDS; SHAJI P JACOB MP NOS
• Assessee Lawyers: N DEVANATHAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL: C BENCH;CHENN A (BEFORE SHRI ABRAHAN P GEORGE AND SHRI GEORGE MATHAN) 1. M.P NO. 116/MDS/2010 ( IN IT(SS)A NO.42/MDS/2006 2. M.P NO. 117/MDS/2010 (IN IT(SS) A NO.43/MDS/3006) 3. M.P NO. 118/MDS/2010 (IN IT(SS) A NO.44/MDS/2006) ( BLOCK PERIOD 1991-92 TO 2001-02) (UPTO 24-8-200) . 1. SHRI G.GOPALAKRISHNAN 2/7A MELCHINTHAMANIYUR. METTUT TALUK, SALEM DIST. (PAN ASHPG4975B). 2. SHRI K.GOVINDARAJU, 2/16 MELCHINTHAMANIYUR, METTUT TALUK, SALEM DIST VS. THE DY. COMMISSIONER OF (PAN AGAPG3987A) INCOME-TAX, CENTRAL CIRCLE, SALEM 3. SHRI K. GOPAL, 2/16 MELCHINTHEMANIYUR, METTUT TALUK, SALEM DIST (PAN ASHPG4971F) (PETITIONERS) (RESPONDENT) PETITIONERS BY: SHRI N. DEVANATHAN RESPONDENT BY: :SHRI SHAJI P.JACOB MP NOS.116, 117 & 118/MDS/10 2 ORDER ER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER THESE ARE MISCELLANEOUS PETITIONS FILED B Y RESPECTIVE ASSESSES PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL IN IT(SS)A NOS.42, 43 AN D 44/MDS/2006. THE APPEALS WERE DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. NOW THE ASSESSES IN THE MISC. PETITIONS; SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE COULD NOT APPEAR DUE TO HEAVY TRAFFI C PROBLEM. BY THE TIME THE AUTHORIZED CAME THE TRIBUNAL HAD ALREADY DISMISSED THE APPEALS . 3. WE ARE CONVINCED THAT A REASONABLE CAUSE HAS BEEN SHOWN BY THE ASSESSES FOR NOT ENTERING APPEARANCE ON THE DATE FIXED FOR HEARING. THEREFORE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER. THE APPEALS ARE REINSTATED AND FI XED FOR HEARING ON 5 TH OCTOBER, 2010. SINCE THE DATE HAS BEEN ANNOUNCED IN OPEN COURT THE RE WILL NOT BE ANY FURTHER NOTICE. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE A LLOWED. ORDER PRONOUNCED ON 16-7-2010. SD/- (GEORGE MATHAN) SD/- (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 16 TH JULY,2010 NBR CC:THE ASSESSEES 2)THE ASSESSING OFFICER 4)THE CIT (A) 4) THE CIT, 5)THE D.R 6)GUARD FILE.