L.K.K Labbai Thamby, Chennai V. DCIT, Non Corporate Circle 5, Chennai

MA 153/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3904 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S A ABDUL RAHIM; U M KHALILULLAH C A RES

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 153/CHNY/2018 [IN I.T.A.NO.105/CHNY/2018] / ASSESSMENT YEAR:2013-14 SHRI L.K.K. LABBAI THAMBY, NO. 138, N.S.C. BOSE ROAD, CHENNAI 600 079. [PAN: AAAPL9667Q] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 5, CHENNAI. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI S.A. ABDUL RAHIM & SHRI U.M. KHALILULLAH, C.A. / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / DATE OF HEARING : 12.10.2018 /DATE OF PRONOUNCEMENT : 30.10.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.105/CHNY/ 2018 DATED 18.06.2018 FOR THE ASSESSMENT YEAR 2013-14. 2. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE PETITIONER IS A PARTNER IN M/S. L.K.S. JEWELLERS, CHENNAI AND IT WAS NOT KNOWN AS TO HOW THE NOTICE WAS RETURNED BY POSTAL AUTHORITIES AS THE BUSINESS CONCERN M/S. L.K.S. JEWELLERS IS VERY WELL M.P. NO.153/CHNY/18 2 FUNCTIONING. THE ORDER OF DISMISSAL HAS BEEN DELIVERED TO THE PETITIONER AT THE SAME ADDRESS AS WAS MENTIONED IN THE APPEAL PAPERS. AS THE NOTICE HAS NOT BEEN SERVED ON THE ASSESSEE, THE ASSESSEE COULD NOT PUT HIS APPEARANCE ON THE DATE OF HEARING OF THE APPEAL AND MOREOVER, THE REASON FOR NON-APPEARANCE WAS PURELY INADVERTENT AND DUE TO REASONS BEYOND ITS CONTROL AND PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND THE PETITIONER MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL. 3. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 4. 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 PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE OF HIS AR ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION, WE RECALL OUR EX-PARTE ORDER DATED 18.06.2018 AND POST THE APPEAL FOR HEARING ON 13.11.2018. 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. M.P. NO.153/CHNY/18 3 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 30 TH OCTOBER, 2018 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 30.10.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.