The Sub Registrar, Pondicherry V. DIT, CHENNAI

MA 122/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8953 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 27-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI. BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NO. 122/MDS/2012 [IN I.T.A. NO. 341/MDS/2012] ASSESSMENT YEAR: 2010-11 THE SUB REGISTRAR, REGISTRATION DEPARTMENT, OULGARET, NO.1, T & C PLANNING COMPLEX, JAWAHAR NAGAR MAIN ROAD, JAWAHAR NAGAR, PUDUCHERRY 605 005. [T AN: CHES24419D ] VS. THE DIRECTOR OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION), ROOM NO.201, II FLOOR, 121, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PHILIP GEORGE, ADVOCATE RESPONDENT BY : SHRI GURU BHASHYAM, IRS, JCIT DATE OF HEARING : 07.09.2012 DATE OF PRONOUNCEMENT : 07.09.2012 ORDER PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSESS EE SEEKS TO GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.341/MDS/2012 FOR THE ASSESSMENT YEAR 2010-11 DATED 03.05.2012 ON THE GRO UND THAT SINCE THE ASSESSEES WIFE WAS HOSPITALIZED ON THAT DATE, HE C OULD NOT APPEAR AT THE TIME OF HEARING OF THE APPEAL AND HAD SENT A TELEGR AM ON 03.05.2012 REQUESTING FOR ADJOURNMENT, WHICH WAS RECEIVED BY T HIS TRIBUNAL ON 04.05.2012. BY SUPPORTING SUCH APPLICATION, A CERTI FIED COPY OF THE LETTER ALONG WITH THE ACKNOWLEDGEMENT OF THE POSTAL DEPART MENT IS PLACED ON M.P. M.P. M.P. M.P. NO. NO. NO. NO.122 122122 122/M/ /M/ /M/ /M/12 1212 12 2 RECORD AND THE ASSESSEES COUNSEL PLEADED THAT EX-P ARTE ORDER OF THE TRIBUNAL PASSED MAY BE RECALLED AND THE ASSESSEE AS SURES FULL COOPERATION, IF THE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARING. 2. THE COUNSEL FOR THE REVENUE DID NOT OBJECT IN C ASE THE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARIN G. 3. WE HAVE HEARD BOTH SIDES, CONSIDERED THE MATERI ALS ON RECORD AND ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. AS SUCH, WHILE AC CEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR ORDER DATED 03.05.2012 AND FIX THE APPEAL FOR HEARING ON 20.11.2012 FOR WHICH NO SEPARATE NOTICE WOULD BE ISSUED AS BOTH THE SIDES HAVE WAIVED THEIR RIGHT OF NOTICE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 7 TH SEPTEMBER, 2012 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) ACCOUNTANT MEMBER (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER CHENNAI, DATED, THE 07.09.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.