M.Mohamed Fayaz, CHENNAI V. ITO Non Corporate Ward 11(2), CHENNAI

MA 159/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5288 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.159/CHNY/2018 IN I.T.A.NO.2564/MDS/2017 ( / ASSESSMENT YEAR :2013-14) SHRI M. MOHAMMED FAYAZ, FLAT NO.403, PYCROFTS RESIDENCY, NO.209, BHARATHI SALAI, ROYAPETTAI, CHENNAI VS THE INCOME TAX OFFICER, NON CORPORATE CIRCLE 1(2), CHENNAI PAN: AGLPM9399K ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI K MEENAKSHISUNDARAM, ITP /RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT /DATE OF HEARING : 05.10.2018 /DATE OF PRONOUNCEMENT : 05.10.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.2564/CHNY/2017 DATED 05.02.2018 FOR THE ASSESSMENT YEAR 2013-14 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE HAD SHIFTED HIS RESIDENCE AND INADVERTENTLY FAILED TO INTIMATE THE REGISTRY ABOUT THE CHANGE OF ADDRESS. HENCE THE NOTICE SENT BY THE REGISTRY WAS RETURNED UNSERVED STATING LEFT AND THEREFORE THE ASSESSEE WAS NOT AWARE ABOUT THE DATE OF HEARING AND HENCE COULD NOT APPEAR BEFORE THE BENCH ON 05.02.2018. IT WAS THEREFORE 2 MP NO.159/CHNY/2018 PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 05.02.2018. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE BENCH ON 05.02.2018. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 05.02.2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 26.12.2018. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, 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 5 TH OCTOBER, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 5 TH OCTOBER, 2018 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.