Gokaldas Kishore Kumar, CHENNAI V. DCIT, CHENNAI

MA 144/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5660 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R MEENAKSHISUNDARAM

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.144/MDS/2017 IN I.T.A.NO.2355/MDS/2016 ( / ASSESSMENT YEAR :2012-13) SHRI GOKALDAS KISHORE KUMAR, NO.5, MARBLE ARCH, GROUND FLOOR, BISHOP WALLERS AVENUE (EAST), MYLAPORE, CHENNAI 600 004. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4, CHENNAI PAN: AAKPK6281D (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI R. MEENAKSHI SUNDARAM, ADVOCATE /RESPONDENT BY : SHRI V. SREENIVASAN, JCIT /DATE OF HEARING : 07.07.2017 /DATE OF PRONOUNCEMENT : 07.07.2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N O.2355/MDS/2016 DATED 07.02.2017 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBM ITTED BEFORE US THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE SENT B Y THE REGISTRY INTIMATING THE DATE OF HEARING. THEREFORE, THE ASS ESSEE WAS UNABLE TO BE PRESENT AT THE TIME OF HEARING ON 07.02.2017 BEF ORE THE BENCH. HENCE, IT WAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE BY RECALLING THE EX-PARTE ORDER OF THE TRI BUNAL. 2 MP NO.144/MDS/2017 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE ASSESSEE AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, IM OF THE CONSI DERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE. ACCORDINGLY, I HEREBY GRANT ONE MORE OP PORTUNITY TO THE ASSESSEE BY RECALLING THE ORDER OF THE TRIBUNAL DAT ED 07.02.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 06.09.2017. 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 07 TH JULY, 2017 SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 07 TH JULY, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.