R. Amrith Krishna, CHENNAI V. ACIT, CHENNAI

MA 164/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2557 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K VIGNESH
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , !'# .$%$&, ( #) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ** / M.P. NO.164/CHNY/2018 (IN I.T.A. NO.3027/CHNY/2018) & +& / ASSESSMENT YEAR : 2009-10 SHRI R. AMRITH KRISHNA, NO.30, DESIKA ROAD, MYLAPORE, CHENNAI - 600 004. PAN : AGYPA 1305 J V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 1, CHENNAI - 600 034. (-.& /PETITIONER) (-/.0/ RESPONDENT) -.& 2 3 /PETITIONER BY : SHRI K. VIGNESH, CA -/.0 2 3 / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 4 2 5( / DATE OF HEARING : 02.11.2018 67+ 2 5( / DATE OF PRONOUNCEMENT : 02.11.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 26.06.2018. 2. SHRI K. VIGNESH, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS POSTE D FOR HEARING ON 21.06.2018. THE NOTICE ISSUED BY THE TRIBUNAL W AS RECEIVED BY 2 M.P. NO.164/CHNY/18 THE SECURITY. HOWEVER, HE COULD NOT HAND OVER THE SAME TO THE ASSESSEE. HENCE, THERE WAS A COMMUNICATION GAP. T HEREFORE, THE ASSESSEE OR HIS REPRESENTATIVE COULD NOT APPEAR BEF ORE THIS TRIBUNAL ON 21.06.2018 WHEN THE APPEAL WAS TAKEN UP FOR HEAR ING. THE LD. REPRESENTATIVE SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. THE ASSESSEE CLAIMS THAT THE NOTICE ISSUED BY THIS TRIBUNAL WAS RECEIVED BY THE SECURITY AND HE C OULD NOT BRING THAT TO HIS NOTICE. THEREFORE, THERE WAS A COMMUNI CATION GAP. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT IN VIEW OF THE FACTUAL SITUATION, THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THIS TRIBUNAL ON 21.06.2018 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, IN EXE RCISE OF THE JURISDICTIONAL POWER CONFERRED ON THIS TRIBUNAL UND ER PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 21.06.2018 IS HEREBY RECALLED. NOW, THE APPE AL OF THE ASSESSEE IN I.T.A. NO.3027/CHNY/2016 STANDS RESTORE D ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST TH E APPEAL FOR FINAL DISPOSAL ON 07.01.2019 BEFORE THIS TRIBUNAL. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE P ARTIES, IT MAY 3 M.P. NO.164/CHNY/18 NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARA TE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE OF HEARING FOR 07.01.2019. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 2 ND NOVEMBER, 2018 AT CHENNAI. SD/- SD/- (!'# .$%$& ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GANE SAN) ( / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 9 /DATED, THE 2 ND NOVEMBER, 2018. KRI. 2 -5:* ;*+5 /COPY TO: 1. -.& / PETITIONER 2. -/.0 /RESPONDENT 3. 4 <5 () /CIT(A) 4. 4 <5 /CIT 5. *= -5 /DR 6. >& ? /GF.