K.A.Palanisamy, Coimbatore V. ACIT, Coimbatore

MA 153/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4733 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: S PARAMESWARAN ITP

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . . . , . , & BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.153/MDS/2016 ( ./ IN I.T.A.NO.319/MDS/2016 ( / ASSESSMENT YEAR :2009-10) MR. K.A.PALANISAMY, 117, KURICHI HOUSING UNIT PHASE-I, COIMBATORE-641 021. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE WARD-4(3), COIMBATORE. PAN:BGFPP8606P (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. S.PARAMESWARAN, ITP /RESPONDENT BY : MR. SHIVA SRINIVAS, JCIT /DATE OF HEARING : 23 RD SEPTEMBER,2016 /DATE OF PRONOUNCEMENT : 23 RD SEPTEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.319/MDS/2016 DATED 05.04.2016 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THEY HAVE SENT A PETITION DATED 22.03.2016 B Y POST IN COMPLIANCE WITH DEFECT MEMO ISSUED BY REGISTRY, THE Y HAVE NOT APPEARED BEFORE THIS TRIBUNAL ON THE EARLIER O CCASION I.E. 05.04.2016 UNDER THE IMPRESSION THAT THE RECTIFICAT ION PETITION WILL ENABLE THE ADMISSION OF APPEAL AND WILL BE TAK EN UP FOR HEARING ON A SUBSEQUENT DATE. HENCE, HE DID NOT APP EAR BEFORE THE TRIBUNAL. THEREFORE, HE PRAYED THAT ONE MORE 2 M.P.NO.153 /MDS/2016 OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH BECAUSE OF MISTAKEN BELIEF. THERE FORE, IN THE IN THE INTEREST OF JUSTICE, WE HEREBY RECALL TH E ORDER OF THE TRIBUNAL DATED 05.04.2016 AND DIRECT THE REGISTRY T O POST THE APPEAL FOR HEARING ON 22.11.2016. SINCE BOTH THE P ARTIES WERE PRESENT, HEARING 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 THE 23 RD SEPTEMBER, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 23 RD SEPTEMBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .