A.Rajamohan, Trichy V. ITO, Trichy

MA 155/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4773 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 09-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DURAI
• Assessee Lawyers: V JAYAPALAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER M.P.NO S . 155, 156 & 157/ MDS/2016 ./ I.T.A. NOS. 2198, 2199 & 2200/MDS/2014 ! '# / ASSESSMENT YEARS:-2007-08 SHRI. RAJAMOHAN, C/O. V. JAYAPALAN, J. PRASANNAKUMAR, ADVOCATES, NO.7C, WILLIAM ROAD, CONTONMENT, TRICHY 620 001. VS. THE INCOME TAX OFFICER, WARD I(2) TRICHY [PAN ADFPR 1869N] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. V. JAYAPALAN, ADVOCATE RESPONDENT BY : SHRI. DURAI PANDIAN, IRS, JCIT. $ '% & '() / DATE OF HEARING : 05-08-2016 *+#! & '() / DATE OF PRONOUNCEMENT : 05-08-2016 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITIONS THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS.2198, 21 99 & 2200/MDS/2014. M.P.NO.155 TO 157/2016 IN ITA NOS.2198 TO 2200/MDS/2014 :- 2 -: 2. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT TH ERE IS NO WILLFUL OR WANTON ACT ON THE PART OF THE ASSESSEE FOR NON APPEARANCE BEFORE THE TRIBUNAL, AND IT IS DUE TO HEALTH REASON HE HAS NOT ATTEND THE HEARING AND THE CASE WAS DISPOSED EX-PARTE. HENCE, THERE EXITS SUFFICIENT CAUSE FOR RECALLING THE ORDER IN TERMS O F RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963. HE RELIED ON THE JU DGMENT OF THE DELHI HIGH COURT IN THE CASE OF CIT VS. HEMLA HOZIERY DYEING & PRINTING MILLS (P) LTD 286 ITR 646 FOR THIS PURPOSE. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTIONS FOR RECALLING THE ORDER OF THE T RIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL. THE MISCELLANEOUS PETITIONS WERE FILED BY THE ASSES SEE SEEKING THE RECALL OF THE ORDER IN ABOVE APPEALS. IN OUR OPIN ION, THERE WAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING ON 12.05.2015. ACCORDINGLY, WE ARE INCLINE D TO RECALL THE ORDER OF THE TRIBUNAL DATED 15.05.2015 ON THE ABOVE APPEA LS AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 05.10. 2016. THIS ORDER OF THE TRIBUNAL TO BE TREATED AS NOTICE OF HEARING TO BOTH THE PARTIES AND M.P.NO.155 TO 157/2016 IN ITA NOS.2198 TO 2200/MDS/2014 :- 3 -: NO SEPARATE NOTICE WOULD BE SENT TO THE PARTIES CO NCERNED. 5. THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE IN M.P. NOS.155 TO 157/MDS/2016 ARE ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 5 TH AUGUST, 2016 AT CHENNAI. SD/- SD/- ( , . ' $ - ) (G. PAVAN KUMAR) ' #$ / JUDICIAL MEMBER ( %& ' ( ) (CHANDRA POOJARI) ) #$ / ACCOUNTANT MEMBER DATED:05.08.2016 KV COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR