Guruprakash hotels, CHENNAI V. ACIT Non Corporate Circle 1, CHENNAI

MA 154/CHNY/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5310 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: ANIL NAIR
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHE NNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER & SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.154/CHNY/2018 ( ./ IN I.T.A.NO.2253/CHNY/2017) ( / ASSESSMENT YEAR :2011-12) GURUPRAKASH HOTELS, OLD NO. 83, NEW NO. 105, USMAN ROAD, T. NAGAR, CHENNAI 600 017. V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 1, CHENNAI 34. PAN: AAAFG3082G ( /PETITIONER) ( /RESPONDENT) /PETITIONER BY : SHRI ANIL NAIR, C.A. /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 28.09.2018 /DATE OF PRONOUNCEMENT : 28.09.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUN AL PASSED IN I.T.A. NO.2253/CHNY/2017 DATED 05.02.2018 FOR THE ASSESSME NT YEAR 2011- 12. M MM M.P. .P. .P. .P. NO. NO. NO. NO.15 1515 154 44 4/ // /CHNY CHNY CHNY CHNY/ // /1 11 18 88 8 2 2. BY REFERRING TO THE PETITION, THE LD. COUNSEL F OR THE ASSESSEE HAS SUBMITTED THAT THE NOTICE OF HEARING SENT BY RPAD T O THE ASSESSEE WAS RETURNED BY THE POST OFFICE FOR REASONS UNKNOWN. CO NSEQUENTLY, THE ASSESSEE COULD NOT NOMINATE ANY SUITABLE REPRESENTA TIVE TO APPEAR BEFORE THE TRIBUNAL. HOWEVER, THE SAID APPEAL WAS D ISMISSED BY THE TRIBUNAL VIDE ORDER DATED 05.02.2018 FOR WANT OF PR OSECUTION. THE LD. AR FURTHER SUBMITTED THAT THE REASON FOR NON-APPEAR ANCE WAS PURELY INADVERTENT AND DUE TO REASONS BEYOND ITS CONTROL A ND PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED THE APPEAL FOR HEARING. 3. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBM ISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITI ON FILED BY THE ASSESSEE. BY CONSIDERING THE ARGUMENTS OF THE LD. C OUNSEL 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-PART E ORDER DATED 05.02.2018 AND POST THE APPEAL FOR HEARING ON 19.11 .2018. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NO TED THE DATE OF M MM M.P. .P. .P. .P. NO. NO. NO. NO.15 1515 154 44 4/ // /CHNY CHNY CHNY CHNY/ // /1 11 18 88 8 3 HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOUL D BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED ON 28 TH OF SEPTEMBER, 2018 AT CHENNAI. SD/ - SD/ - (N.R.S. GANESAN) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER CHENNAI, DATED, THE 28.09.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ! ( ) /CIT(A), 4. ! /CIT, 5. ' $ /DR & 6. % /GF.