SOMASUNDARAM KUMAR , TRICHY V. ITO,WARD 3(2), TRICHY

MA 149/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4948 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 25-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Keywords: Reasonable cause
• Section: 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER '' / M.P. NO.149/CHNY/2019 (IN I.T.A. NO.3427/CHNY/2018 ) ( )( / ASSESSMENT YEAR : 2015-16 SHRI SOMASUNDARAM KUMAR, NO.D/26, LUCKPRIYA MARK, 4 TH FLOOR, 7 TH CROSS, THILLAI NAGAR, TRICHY 620 018. PAN : AHYPK 7550 K V. THE INCOME TAX OFFICER, WARD 3(2), TRICHY. (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : SHRI M. VISWANATHAN, CA +-,. 0 1 / RESPONDENT BY : MS. R. ANITHA, JCIT 2 0 3% / DATE OF HEARING : 08.11.2019 45) 0 3% / DATE OF PRONOUNCEMENT : 08.11.2019 / 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 30.04.2019. 2. SHRI M. VISWANATHAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT AFTER FILING OF THE APPEAL , THE ASSESSEE SHIFTED HIS RESIDENCE. ACCORDING TO THE LD. REPRES ENTATIVE, BY 2 M.P. NO.149/CHNY/19 MISTAKE, IT WAS NOT INFORMED TO THE REGISTRY. THER EFORE, THE NOTICE OF HEARING ISSUED BY THIS TRIBUNAL BY RPAD WAS RETU RNED TO THE REGISTRY. HENCE, ACCORDING TO THE LD. REPRESENTATI VE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BE FORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THE LD. REPRESENTATIVE SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. WE HEARD MS. R. ANITHA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., TH ERE WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING. 4. HAVING HEARD THE LD. REPRESENTATIVE FOR THE ASSE SSEE AND THE LD. D.R., THIS TRIBUNAL FINDS THAT DUE TO CHANG E OF RESIDENCE, THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APP EARING BEFORE THIS TRIBUNAL. IN VIEW OF THE ABOVE, THE ORDER OF THIS TRIBUNAL DATED 30.04.2019 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.3427/CHNY/2018 STANDS RESTORED ON THE FIL E OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL FOR FINAL DISPOSAL ON 22 ND JANUARY, 2020. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT M AY NOT BE 3 M.P. NO.149/CHNY/19 NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE NOTI CE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR 22.01.2020. M.P. ALLOWED. ORDER PRONOUNCED IN THE COURT ON 8 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANES AN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 8 TH NOVEMBER, 2019. KRI. 0 +38' 9')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 :3 () /CIT(A) 4. 2 :3 /CIT 5. '; +3 /DR 6. <( = /GF.