Venkateswara Stores, CHENNAI V. ITO, CHENNAI

MA 16/CHNY/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9969 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGIRI JT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] M.P.NO.16/MDS/2013 [IN I.T.A NO.960/MDS/2012] ASSESSMENT YEAR : 2006-07 M/S VENKATESWARA STORES C-42, 12 TH MAIN ROAD ANNA NAGAR CHENNAI 600 040 VS THE ITO BUSINESS WARD XIV(3) CHENNAI [PAN AAAFV 3331 K] (PETITIONER) (RESPONDENT) PETITIONER BY : NONE RESPONDENT BY : SHRI T.N.BETGIRI, JT.CIT DATE OF HEARING : 08-03-2013 DATE OF PRONOUNCEMENT : 08-03-2013 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSESSEE AGAINST THE EX-PARTE ORDER OF THE TRIBUNAL DATED 20.11.2012 , PASSED IN I.T.A.NO. 960/MDS/2012, FOR ASSESSMENT YEAR 2006-07 . 2. IN THE MISCELLANEOUS PETITION, THE ASSESSEE HAS STATED THAT THE ASSESSEES A.R COULD NOT PUT IN APPEARANCE ON THE DATE OF HEARING OF THE APPEAL ON 20.11.2012 AS HIS MOTHE R WAS HOSPITALIZED MP 16/13 :- 2 -: DUE TO CANCER AND HAD TO UNDERGO EMERGENCY SURGERY. AN AFFIDAVIT OF THE COUNSEL TO THIS EFFECT IS ALSO PLACED ON RECOR D. THE ASSESSEE PRAYED FOR RESTORATION OF ITS APPEAL FOR DECIDING O N MERITS. 3. NONE ATTENDED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING, BUT A PETITION SEEKING ADJOURNM ENT WAS FILED WHICH WAS REJECTED BY THE BENCH. 4. THE DR HAD NO OBJECTION TO RECALLING THE ORDER OF T HE TRIBUNAL DATED 20.11.2012 AND HEARING THE APPEAL OF THE ASS ESSEE ON MERITS. 5. AFTER CONSIDERING THE PETITION OF THE ASSESSEE, WE FIND THAT THE REASONS EXPLAINED BY THE ASSESSEE FOR NOT APPEARIN G BEFORE THE TRIBUNAL ON THE DATE OF HEARING, IS A PLAUSIBLE ONE . THE DR HAD NO OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 20.11.2012 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 20.11. 2012 PASSED IN I.T.A.NO. 960/MDS/2012 AND DIRECT THE REGISTRY TO P OST THE APPEAL FOR HEARING IN DUE COURSE, BY ISSUING NOTICE. 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. MP 16/13 :- 3 -: ORDER PRONOUNCED ON FRIDAY, THE 08 TH OF MARCH, 2013, AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 08 TH MARCH, 2013 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR