D SUNDARARAJAN, COIMBATORE V. DCIT, CENTRAL CIR-1, COIMBATORE

MA 122/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8445 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P. NO.122/CHNY/2019 (IN ./I.T.A. NO.3431/CHNY/2018) ! / ASSESSMENT YEAR : 2016-2017. SHRI. D. SUNDARARAJAN, NO.2, SREE ANNAPOORNA FARM HOUSE, THONDAMUTHUR MAIN ROAD, VEDAPATTI, COIMBATORE 641 007 VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, COIMBATORE [PAN AUBPS 5061L] ( / APPELLANT) ( /RESPONDENT) '# $ % / APPELLANT BY : SHRI. S. SRIDHAR, ADVOCATE. &' '# $ % /RESPONDENT BY : SHRI. AR.V. SREENIVASAN, JCIT. ( ) $ * /DATE OF HEARING : 10-01-2020 +,! $ * /DATE OF PRONOUNCEMENT : 14-01-2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.3431/CHNY/2018 FOR ASSESSMENT YEAR 2016-2017 DAT ED 20.05.2019, WHEREIN THE TRIBUNAL HAD DECIDED THE AP PEAL EX-PARTE. ITA NO.122/2019 :- 2 -: 2. IT IS SUBMITTED IN THE PRESENT PETITION THAT HEA RING NOTICE FIXING THE HEARING OF APPEAL FOR 16.04.2019 WAS MISPLACED ON ACCOUNT OF SHIFTING OF OFFICE PREMISES FROM ANNAPOORNA LODGIN G, HOTEL ANAPOORNA BUILDINGS, NO.7, EAST AROKIASWAMY ROAD, R.S. PURAM, COIMBATORE 641 002 TO NO.7, CORPORATION BUILDING, AROKIASWAMY ROAD WEST, R.S. PURAM, COIMBATORE 641 002. IN THE CIRCUMSTANCES, I T IS PRAYED THAT THE ORDER OF THIS TRIBUNAL SHOULD BE RECALLED UNDE R THE PROVISO TO RULE 25 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 . 3. ON THE OTHER LAND, THE LD. DEPARTMENTAL REPRESEN TATIVE HAS NO SERIOUS OBJECTION FOR RECALL OF THE ORDER. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS, WE ARE OF THE CONSIDERED OPINION THAT IT IS FIT CASE FOR RECAL L THE APPEAL. ACCORDINGLY, WE RECALL THE ORDER BY THIS TRIBUNAL A ND FIX THE APPEAL FOR HEARING ON 18.03.2020 . THERE SHALL BE NO SEPARATE NOTICE OF HEARING IS NECESSARY TO PARTIES SINCE THE DATE IS DECLARED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ITA NO.122/2019 :- 3 -: ORDER PRONOUNCED ON 14TH DAY OF JANUARY, 2020, AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER - ) / CHENNAI . / DATED: 14TH JANUARY, 2020. KV $ &*01 21!* / COPY TO: 1 . '# / APPELLANT 3. ( 3* () / CIT(A) 5. 16 &*7 / DR 2. &' '# / RESPONDENT 4. ( 3* / CIT 6. 8 9) / GF