R.Upendran (HUF), CHENNAI V. ITO, CHENNAI

MA 138/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3735 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 11-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 12-08-2015
• Court: TRIBUNAL
• Department Lawyers: RADHAKRISHNAN
• Assessee Lawyers: R UMASUTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , . , , BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P.NO.138/MDS./2015 ( I.T.A.NOS.1188/MDS./2015 ASSESSMENT YEAR:2010-2011 ) M/S.R.UPENDRAN(HUF), 54 & 55, KUTCHERY ROAD, MYLAPORE, CHENNAI 600 004. VS. INCOME TAX OFFICER, BUSINESS WARD II(1) CHENNAI-34. PAN AAMHR 1708 L ( / APPELLANT ) ( / RESPONDENT ) !' # $ / APPELLANT BY : MR.R.UMASUTHAN, ADVOCATE %&!' # $ /RESPONDENT BY : MR.RADHAKRISHNAN, JCIT, D.R ' ( # )* / DATE OF HEARING : 11.12.2015 +, # )* /DATE OF PRONOUNCEMENT : 11.12.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NOS.1188 /MDS./2015 DATED 16 TH JUNE, 2015 PASSED EX PARTE FOR NON-APPEARANCE. M.P NO.138/MDS/15 2 2. THE ASSESSEE HAS FILED HIS WRITTEN SUBMISSION DATED 12.08.2015 STATING THAT ON THE DATE OF PREVIOUS HEA RING ON 16/06/2015, THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING BECAUSE HE WAS NOT IN GOOD HEALTH. IT WAS THEREFORE PLEADED BY THE LD. A.R. THAT ONE MORE OPPORTUNITY M AY BE GRANTED TO THE ASSESSEE TO REPRESENT HER CASE BEFORE THE TRIBU NAL. THE LD. D.R OPPOSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE HIS CASE BEFORE THE TRIBUNAL, BECAUSE DUE TO THE GENUIN E INABILITY OF THE LD. A.R. TO APPEAR ON THE DATE OF HEARING, THE ASSE SSEE SHOULD NOT BE PENALIZED. THEREFORE, IN THE IN THE INTEREST OF JU STICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 16/06/2015 AND HERE BY DIRECT THE REGISTRY TO POST THE CASE FOR FRESH HEARING ON 02/0 2/2016. SINCE THE LD. A.R. AND LD. D.R ARE INTIMATED IN THE OPEN COUR T, NOTICE NEED NOT BE SERVED. M.P NO.138/MDS/15 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON THE 11 TH DECEMBER, 2015. SD/- SD/- ( . . . ) ( N.R.S.GANESAN ) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 11 TH DECEMBER, 2015 . K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE