Hariharan Auto Sales & Service (Firm), Pattukkottai V. ITO, Thanjavur

MA 139/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3591 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 25-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: S SUGUMAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.139/MDS/2015 (IN ITA NO.1602/MDS/2011) ' (' / ASSESSMENT YEAR : 2006-07 M/S HARIHARAN AUTO SALES & SERVICE (FIRM), NO.196/B-1, PANNAVAYAL RD, PATTUKOTTAI 614 602. PAN : AADFH 7372 P V. THE INCOME TAX OFFICER, WARD I(1), THANJAVUR. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI S. SUGUMAR, ADVOCATE *,+- / 0 / RESPONDENT BY : SH. P. RADHAKRISHNAN, JCIT 1 / 2% / DATE OF HEARING : 09.10.2015 3'( / 2% / DATE OF PRONOUNCEMENT : 09.10.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 26.05.2015. 2 M.P. NO.139/MDS/15 2. SHRI S. SUGUMAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE ASSESSEE ENGAGED ONE MRS. NA. THARA, ADVOC ATE, FOR ARGUING THE APPEAL. THE SAID ADVOCATE MRS. NA. THA RA WENT TO HER NATIVE PLACE ON MATERNITY LEAVE. THEREFORE, SHE CO ULD NOT RETURN BACK TO CHENNAI ON 26.05.2015 WHEN THE APPEAL WAS T AKEN UP FOR HEARING. THUS, THE ASSESSEE WAS PREVENTED BY REASO NABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 26.05.201 5. 3. WE HAVE HEARD SH. P. RADHAKRISHNAN, THE LD. DEPA RTMENTAL REPRESENTATIVE ALSO. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOT IN DISPUTE THAT THE ASSESSEE ENGAGED ONE MRS. NA. THARA, ADVOCATE, FOR ARGUING THE APPEAL BEFORE THIS TRIBUNAL. THE SAID ADVOCATE MRS . NA. THARA APPEARS TO BE ON MATERNITY LEAVE. THIS FACT IS ALS O NOT IN DISPUTE. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 26.05.2015 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, IN EXERCISE OF POWER OF TH IS TRIBUNAL UNDER PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 196 3, THE ORDER OF THIS TRIBUNAL DATED 26.05.2015 IS HEREBY RECALLED. NOW THE APPEAL 3 M.P. NO.139/MDS/15 IN I.T.A. NO.1602/MDS/2011 STANDS RESTORED ON THE F ILE OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL FOR FINAL DISPOSAL ON 30.12.2015. SINCE THE DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE ANY FURTHER NOTICE. IN OTHER WOR DS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 30.12.2015. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCTOBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 9 TH OCTOBER, 2015. KRI. / *267 87(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. 7: *2 /DR 6. ' ; /GF.