L.Mohana Krishnan, CHENNAI V. ITO, CHENNAI

MA 145/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3742 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 11-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 20-08-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: MACHARLA ROSAIAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.A.NO. 145/MDS/2015 (IN ITA NO. 1011/MDS/2015) / ASSESSMENT YEAR : 2007-08 SHRI L. MOHANA KRISHNAN, OLD NO.35, NEW NO.28, THOMAS NAGAR, LITTLE MOUNT, SAIDAPET, CHENNAI 600 015. PAN AGIPM0599G ( APPLICANT) V. THE INCOME-TAX OFFICER, TAMBARAM WARD-IV(2), CHENNAI - 34. ( / RESPONDENT) APPLICANT BY : SHRI MACHARLA ROSAIAH, C A RESPONDENT BY : SHRI A.V.SREEKANTH, JCIT / DATE OF HEARING : 11.12.2015 / DATE OF PRONOUNCEMENT: 11.12.2015 & / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEE KS RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 30.06.2 015. - - MA 145/ 15 2 2. THE LD. AR SUBMITTED THAT THE ASSESSEE WAS HOSPI TALIZED FOR A LONG TIME WITH STROKE AND IS STILL STRUGGLING WITH ILL HEALTH AND HIS COUNSEL COULD NOT GET THE REQUIRED MATERIAL TO APPEAR ON THE DATE OF HEARING, IN THE COURT. FURTHER, THE LD. AR SUBMITTED THAT SINCE THE COUNSEL WAS BUSY WITH OTHER COURT MATTERS , HE COULD NOT REPRESENT THE MATTER BEFORE THE TRIBUNAL. HE A LSO RELIED ON VARIOUS SUPREME COURT DECISIONS FOR THE PROPOSAL TH AT IF THE ASSESSEES COUNSEL FAILS TO APPEAR BEFORE THE COURT ON THE DATE OF HEARING TO REPRESENT THE PARTY, THEN THE ASSESSE E SHOULD NOT SUFFER. FURTHER, HE SUBMITTED THAT ARTICLE 39-A OF THE CONSTITUTION OF INDIA MANDATES THAT JUSTICE CANNOT BE DENIED ON ACCOUNT OF DISABILITY. HENCE, IT WAS SUBMITTED THAT THERE EXI STS GOOD AND SUFFICIENT REASON FOR NON-APPEARANCE BEFORE THIS TR IBUNAL AND PRAYED THAT THE EX PARTE ORDER OF THIS TRIBUNAL MAY BE RECALLED.ON THE OTHER HAND, THE LD. DR HAS NOT RAIS ED ANY SERIOUS OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. THE REASON EXPLAINED BY THE ASSESSEE FOR NON- APPEARANCE BEFORE THIS TRIBUNAL IS THAT THE ASSESSE ES COUNSEL WAS BUSY WITH OTHER COURT MATTERS AND HE COULD NOT APPEAR BEFORE THE TRIBUNAL. WE ARE SATISFIED THAT THERE IS A REASONABLE - - MA 145/ 15 3 CAUSE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING TO REPRESENT HIS CASE AND WE ACCEDE WITH TH E PRAYER OF THE LD. AR. ACCORDINGLY, IN THE INTEREST OF JUSTIC E, WE RECALL EX- PARTE ORDER DATED 30.6.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HEARING ON 20.01.2016. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. ORDER PRONOUNCED ON FRIDAY, THE 11 TH OF DECEMBER, 2015 AT CHENNAI. SD/- SD/- ( !' # ) ( $' % & ' ) (CHALLA NAGENDRA PRASAD) (CHANDRA POOJA RI) ! #8 /JUDICIAL MEMBER #8/ACCOUNTANT MEMBER ! /CHENNAI, @#$ /DATED, THE 11 TH DEC., 2015. MPO* A# B CD% EF D /COPY TO: 1. E%G /APPELLANT 2. /RESPONDENT 3. A A H (E%G) /CIT(A) 4. A A H /CIT 5. DIG J /DR 6. K L /GF.