P. Manickam & Co, CHENNAI V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 10

MA 158/CHNY/2022

AI Insights

The case involves M/s. P. Manickam & Company, who filed a miscellaneous application requesting the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The ex-parte order was issued due to the absence of the assessee at the hearing on 08.09.2022, for which they claimed not to have received any notice. The Tribunal, upon reviewing the circumstances and the plea of the assessee, decided to recall the earlier order and set a new date for the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134789 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 16-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. No.158/CHNY/2022 (arising in I.T.A. No. 270/CHNY/2022) िनधाᭅरण वषᭅ / Assessment Year : 2017-18 M/s. P. Manickam & Company, No.41/21, Perambur Barracks Road, Pattalam, Chennai – 600 012. PAN: AAAFP 0680R v. The ACIT, Non-Corporate Circle 10(1), Chennai. (अपीलाथᱮ / Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Petitioner by : Shri P.G. Sadguru Das, C.A ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई कᳱ तारीख/ Date of hearing : 17.02.2023 घोषणा कᳱ तारीख /Date of Pronouncement : 17.02.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: By way of this miscellaneous application, the assessee has requested for recalling of ex-parte order passed by Tribunal in ITA No.270/CHNY/2022 dated 08.09.2022. 2 M.A No.158/CHNY/2022 2. After hearing both the sides, we find that the assessee pleaded that notice of hearing fixing the date for 08.09.2022 was not served on the assessee and he was not aware about the date of hearing. We noted that the Tribunal passed the order ex-parte qua assessee and reason shown by assessee for not appearing is quite reasonable. Hence, we recall the order of the Tribunal dated 08.09.2022 and post the appeal for hearing on 15.03.2023. Both sides informed and therefore, separate notice is dispensed with. 3. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 17 th February, 2023 at Chennai Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य/ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 17 th February, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.