K.S.Sridhar, CHENNAI V. ITO, CHENNAI

MA 161/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5541 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.161/MDS/2017 IN I.T.A.NO.3249/MDS/2016 ( / ASSESSMENT YEAR :2007-08) SHRI K.S. SRIDHAR, NO.4, GANDHI NAGAR, ALWARTHIRUNAGAR, CHENNAI 600 087. VS THE INCOME TAX OFFICER, SALARY WARD 6(2), CHENNAI. PAN: AMFPS0388A (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI K. MEENAKSHISUNDARAM, ITP /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 20.10.2017 /DATE OF PRONOUNCEMENT : 20.10 .2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.3249/MDS/2016 DATED 15.02.2017 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE WAS SUFFERING FROM RHEUMATOID ARTHRITIS AND UNDERGOING AYURVEDIC TREAT MENT AT KOTAKAL, KERALA. DURING THAT PERIOD THE NOTICE WAS RETURNED UN-SERVE D BECAUSE THERE WAS NO- ONE IN THE ADDRESS MENTIONED IN THE APPEAL MEMO. T HEREFORE THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING, HENCE HE COUL D NOT INTIMATE HIS COUNSEL. IT WAS THEREFORE PLEADED THAT THE ASSESSE E MAY BE PROVIDED WITH 2 MP NO.161/MDS/2017 ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING TH E ORDER OF THE TRIBUNAL DATED 15.02.2017. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, IM OF THE CONSI DERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE OF BEING HEARD BECAUSE OF THE GENUINE REASON CITED BY THE LD.AR. ACCORDINGLY, I HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 15.02.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 23.11.20 17. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NE ED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 20 TH OCTOBER, 2017 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% ) /CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.