Mr. M R Lakshmanan, CHENNAI V. ITO, CHENNAI

MA 160/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9604 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 04-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BASHYAM JT
• Assessee Lawyers: T T DURAIRAJ KANDIAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER] M.P.NO.160/MDS/2012 [IN I.T.A NO.82/MDS/2012] ASSESSMENT YEAR : 2005-06 SHRI M.R.LAKSHMANAN NO.11/27, VENKATESHWARA COLONY 4 TH STREET, MMC CHENNAI 600 051 VS THE INCOME TAX OFFICER BUSINESS WARD XI(2) CHENNAI [PAN - AIQPM 7143J] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI T.T.DURAIRAJ KANDIAR, FCA RESPONDENT BY : SHRI GURU BASHYAM, JT. CIT DATE OF HEARING : 07-12-2012 DATE OF PRONOUNCEMENT : 07-12-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY TH E ASSESSEE AGAINST THE EX-PARTE ORDER QUA THE ASSESSEE IN I.T.A.NO.8 2/MDS/2012, DATED 26.3.2012. 2. WE FIND THAT THE SAID ORDER WAS PASSED BY THE T RIBUNAL EX- PARTE QUA THE ASSESSEE. THE ASSESSEE HAS SHOWN REASONABLE CAUSE MP 160/12 :- 2 -: AS TO WHY IT COULD NOT GET ITS CASE REPRESENTED BEF ORE THE TRIBUNAL AT THE TIME OF THE HEARING OF THE ORIGINAL APPEAL. CO NSIDERING THE CAUSE SHOWN AS REASONABLE AND IN THE INTEREST OF JUSTICE, THE EX-PARTE ORDER DATED 26.3.2012 PASSED BY THE TRIBUNAL IN I.T.A.NO. 82/MDS/2012 IS RECALLED AND THE APPEAL IS FIXED FOR HEARING ON 21. 1.2013. BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. HENCE, NO TICE OF HEARING IS DISPENSED WITH. 3. IN THE RESULT, THE MISCELLANEOUS PETITION F ILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 7 TH DECEMBER, 2012, AT CHENNAI SD/- SD/- (V. DURGA RAO) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 7 TH DECEMBER, 2012 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR