K.Viswanathan, Tiruppur V. ITO, Tiruppur

MA 146/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3594 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 16-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 06-08-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: S SRINIRANJANI

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER M.P. NO. 14 6/ MDS/2015 [IN I.T.A.NO. 1245 /MDS/201 5 ] ASSESSMENT YEAR: 2009 - 10 K. VISWANATHAN PROP. M/S. KPRK GARMENTS, NO. 11, SITE NO. 26, AMARAJOTHI A.S. NAGAR, EAST WEST 5 TH STREET, KANGEYAM ROAD, THIRUPUR 641 604. [PAN: A KNPK6740Q ] VS. THE INCOME TAX OFFICER, WARD I(2 ), TIRUPUR. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. S. SRINIRANJANI, ADVOCATE / RESPONDENT BY : SHRI A. B. KOLI , JCIT / DATE OF HEARING : 16 . 1 0 .201 5 / DAT E OF P RONOUNCEMENT : 16 . 1 0 .201 5 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEK S TO GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO . 1245 /MDS/2015 DATED 29 .0 5 .2015 FOR THE ASSESSMENT YEAR 20 0 9 - 1 0. THE ASSESSED FILED THE PETITION IN SUPPORT OF AN AFFIDAVIT, WHEREIN THE ASSESSEE HAS SUBMITTED THAT DUE TO ILL HEALTH HE COULD NOT ABLE TO FORWARD THE NOTICE OF HEARING TO HIS COUNSEL. THE ASSESSEE HAS ALSO FILED MEDICAL CERTIFICAT E FOR HIS AILMENT. IN VIEW OF THE M.P. NO . 14 6 /M/ 1 5 2 ABOVE, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED FOR HEARING. 2 . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR TH E ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. BY CONSIDERING THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARIN G OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 2 9 .0 5 .2015 AND FIX THE APPEAL FOR HEARING ON 0 6 . 0 1 .2016 . SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRI DAY, THE 16 TH O F OCTOBER , 2015 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( V. DURGA RAO ) JUDICIAL MEMBER CHENNAI, DATED, THE 16 . 1 0 .201 5 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.