Rakshit Shetty, Bangalore V. ACIT, Pondicherry

MA 136/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4920 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 07-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: S VENKATESANC A

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 M.P. NOS.134 TO 138/MDS/2016 (I.T.A.NOS. 1508 TO 1512/MDS/2012 (ASSESSMENT YEARS : 2001-02 TO 2003-04, 2005-06 & 2006-07) SHRI RAKSHIT SHETTY, C/O. CONFIDENT DENTAL EQUIPMENTS LTD., NO.17 TH , SECTOR-1,PHASE-2, KIDAB INDUSTRIAL AREA, BIDADI, BANGALORE. VS. THE ACIT, CIRCLE-1, PONDICHERRY. [PAN ALVPS 5573 L ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.S.VENKATESAN,C.A /RESPONDENT BY : MR.A.V.SREEKANTH JCIT D.R / DATE OF HEARING : 11 - 11 - 201 6 / DATE OF PRONOUNCEMENT : 11 - 11 - 2016 / O R D E R PER A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRI BUNAL IN ITA NO.1508 TO 1512/MDS/2012 DATED 08.10.2012 PASSED EX PARTE FOR NON-APPEARANCE. MP NOS.134 TO 138/MDS/2016 :- 2 -: 2. BEFORE US, THE ASSESSEE HAS AFFIRMED IN HIS AFF IDAVIT DATED 1 ST DAY OF JUNE,2016 THAT HE WAS NOT BE ABLE TO REP RESENT HIS CASE BEFORE THE TRIBUNAL AT THE TIME OF HEARING ON THE EARLIER OCCASION I.E.05.02.2016 BECAUSE THE NOTICE OF HEAR ING WAS NOT SERVED ON HIS NEW ADDRESS, THOUGH THE ASSESSEE HSA INFORMED THE CHANGE TO ADDRESS TO THE REGISTRY VIDE HIS LETT ER DATED 30.11.2015. IT WAS THEREFORE PLEADED BY THE LD. A.R . THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE TRIBUNAL. THE LD. D.R STRONGLY OPPO SED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT ONE MORE O PPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGU E HIS CASE BEFORE THE TRIBUNAL, BECAUSE THE NOTICE FOR HEARING WAS INADVERTENTLY ADDRESSED TO THE OLD ADDRESS OF THE A SSESSEE BY THE REGISTRY, AND FOR NO FAULT OF THE ASSESSEE HE SHOUL D NOT BE PENALIZED. THEREFORE, IN THE IN THE INTEREST OF JU STICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 05.02.2016. WE HEREBY FURTHER DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON MP NOS.134 TO 138/MDS/2016 :- 3 -: 26.12.2016. SINCE THE DATE OF NEXT HEARING IS PRON OUNCED IN THE OPEN COURT, NOTICE NEED NOT BE SENT TO BOTH THE PAR TIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 11 TH NOVEMBER, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / CHENNAI # / DATED: 11 TH NOVEMBER, 2016 K S SUNDARAM '( )( / COPY TO: 1 . / APPELLANT 3. * () / CIT(A) 5. ( / / DR 2. / RESPONDENT 4. * / CIT 6. 2 / GF