Kumaralayam Properties (P) Ltd., CHENNAI V. DCIT, CHENNAI

MA 122/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5766 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU R L REDDY , JUDICIAL MEMBER M.P. NO. 122/MDS/2017 [IN I . T.A. NO. 2200 /MDS/201 5 ] ASSESSMENT YEAR :20 11 - 1 2 M/S. KUMARALAYAM PROPERTIES, NO. 41/2B, IIND FLOOR, ROYAL COURT, VENKATANARAYANA ROAD, T. NAGAR, CHENNAI 600 017. [PAN:A A C C K4608F ] VS. THE DEPUTY COM MISSIONER OF INCOME TAX , COMPANY CIRCLE II(4 ) , CHENNAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI K. MEENAKSHISUNDARAM, ITP / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT / DATE OF HEARING : 1 4 . 0 7 .201 7 / DATE OF P RONOUNCEMENT : 21. 08 .201 7 / 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. 548/MDS/2016 DATED 31.01.2017 FOR THE ASSESSMENT YEAR 2011 - 12 FOR WANT OF PROSECUTION. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE PETITIONER HAS SUBMITTED THAT THE REPRESENTATIVE S WIFE FELL ILL AT TRICHY. DURING THE COURSE OF HER TREATMENT, THE DOCTOR HAS SUMMONED THE REPRE SENTATIVE TO MEET HIM ON 15.09.2016 ON THE NIGHT OF 14.09.2016 M .P. NO. 1 22/M/17 2 AND ACCORDINGLY, THE AR RUSHED TO TRICHY ON THE NIGHT OF 14.09.2016 AND THEREFORE, THE AR COULD NOT APPLY FOR ADJOURNMENT FOR THE HEARING IN THE ASSESSEE S CASE WHEN IT WAS CAME UP FOR HEARING ON 15.09.2016. BY FILING VARIOUS REPORTS OF THE HOSPITAL, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE NON - APPEARANCE WHEN THE APPEAL WAS TAKEN UP FOR HEARING IS UNINTENTIONAL AND PRAYED THAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 22.11.2016 MA Y 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 PE TITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, 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 ASS ESSEE, WE RECALL OUR EX - PARTE ORDER DATED 31.01.2017 AND POST THE APPEAL FOR HEARING ON 20.09.2017. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF M .P. NO. 1 22/M/17 3 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 21 ST AUGUST, 2017 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 21 .08 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.