K.Mohan, Karaikal V. ITO, Cuddalore

MA 166/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3586 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 31-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , . , [BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBE R AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER] M.P.NO. 166/MDS/2015 (IN - ./ I.T.A.NO. 528/MDS/2014) . / 0/ / ASSESSMENT YEAR 2008-2009 SHRI. K. MOHAN, NO.11, KAMALA STREET, NERAVY, KARAIKAL 609 604. VS. THE INCOME TAX OFFICER, WARD I(2) CUDDALORE. [PAN AJCPM 4273C] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI. S. SRIDHAR, ADVOCATE RESPONDENT BY : SHRI. A.V. SREEKANTH, IRS, JCIT. 1 2 3 4 / DATE OF HEARING : 30-10-2015 50 2 3 4 / DATE OF PRONOUNCEMENT : 04-11-2015 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE REQUESTING TO RECALL THE EX-PARTE ORDER DATED 22 ND MAY, 2014 IN ITA NO.528/MDS/2014 PASSED BY THIS TRIBUNAL EXPLAINING THE REASON FOR NON APPEARANCE ON THE DATE WHEN THE APPEAL WAS POSTED F OR HEARING. M.P.NO.166/MDS/2015 :- 2 -: 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AND HEARD THE LD.AR OF THE ASSESSEE. THE REASON STATED FOR N ONAPPEARANCE IS THAT THE ASSESSEE HAD SHIFTED THE RESIDENCE AND THE NOTI CE WAS SENT TO THE OLD ADDRESS AND FURTHER THE ASSESSEE HAD NOT INFORMED THE PRESENT ADDRESS TO THE TRIBUNAL AND SUCH NON INTIMATION OF CHANGE OF ADDRESS IS NOT WILLFUL AND PRAYED FOR CONDONATION OF SUCH ACT FOR WHICH THE DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTIO NS. IN THE CIRCUMSTANCES, WE RECALL EX-PARTE ORDER DATED 22 ND MAY, 2014 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 16 TH DECEMBER, 2015. SINCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF HEARING, FORMAL NOTICE OF HEARING IS WAIVED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON WEDNESDAY THE 4TH DAY OF NOVE MBER 2015 AT CHENNAI. SD/- SD/- ( . !' # ) (A.MOHAN ALANKAMONY) $ %& / ACCOUNTANT MEMBER ( . ) (G. PAVAN KUMAR) ' %& /JUDICIAL MEMBER DATED:04.11.2015 KV COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR M.P.NO.166/MDS/2015 :- 3 -: