C.R.Parthiban, CHENNAI V. ITO, CHENNAI

MA 124/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7034 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANOHAR DASS
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.124/CHNY/2018 IN I.T.A.NO.1023/MDS/2017 ( / ASSESSMENT YEAR :2012-13) SHRI C.R. PARTHIBAN, KRISHDEV APARTMENTS, NO.1, AYYAVOO STREET, AMINJAKARAI, SHENOY NAGAR, CHENNAI 600 030 VS THE INCOME TAX OFFICER, NON CORPORATE WARD 10(3), CHENNAI PAN: BBVPP2469K ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI MANOHAR DASS, ADVOCATE /RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 24.08.2018 /DATE OF PRONOUNCEMENT : 24.08.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.1023/CHNY/2017 DATED 12.02.2018 FOR THE ASSESSMENT YEAR 2012-13 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT HE WAS OUT OF STATION AND WAS NOT IN A POSITION TO APPEAR BEFORE THE BENCH ON THE DATE OF HEARING ON 2 MP NO.124/CHNY/2018 12.02.2018. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 12.02.2018. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE/LD.AR FOR NOT APPEARING BEFORE THE BENCH ON 12.02.2018, IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 12.02.2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 24.10.2018. SINCE BOTH THE PARTIES 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 24 TH AUGUST, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER 3 MP NO.124/CHNY/2018 /CHENNAI, /DATED 24 TH AUGUST, 2018 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.