P.Thialakavathy, CHENNAI V. ITO, CHENNAI

MA 166/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4727 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 10-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: N SABAPATHY
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . , ! ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A.NO.1 6 6 /MDS/2016 [IN I.T.A.NO.1269/MDS/2015] ASSESSMENT YEAR : 2011-12 S MT. P.THILAKAVATHY, NO.60, SESHACHALAM STREET, SAIDAPET, CHENNAI 600 015. PAN: AACPT 6290 M V. THE INCOME TAX OFFICER, BUSINESS WARD V(4), ANNEXE BUILDING, 121, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 021. (APPLICANT) ( /RESPONDENT) APPLICANT BY : SHRI N.SABA P ATHY , ADVOCATE RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT # $%! /DATE OF HEARING : 23.09.2016 &' $%! /DATE OF PRONOUNCEMENT : 23.09.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 22.03.2016. 2 M.P. NO.166/MDS/2016 2. SHRI N.SABA PATHY, THE LEARNED COUNSEL FOR THE A SSESSEE SUBMITTED THAT THE ASSESSEES REPRESENTATIVE WENT TO RAMESWARAM TO ATTEND HIS FATHERS 50 TH CEREMONY ON 21.03.2016. UNFORTUNATELY, THE REPRESEN TATIVE COULD NOT REACH CHENNAI ON 22.03.2016. THEREFORE, THE LEARNED COUNS EL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL FOR THE HEARING ON 22.03.2016. THE LEARNED REPRESENTATIVE FURTHER SUBMITTED THAT AN OPPORTUNIT Y MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. WE HEARD SHRI SHIVA SRINIVAS, THE LEARNED DEPART MENT REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE ASSESSEES REPR ESENTATIVE TRAVELLED TO RAMESWARAM TO ATTEND THE 50 TH CEREMONY OF HIS FATHER ON 21.03.2016. IT IS NOT IN DISPUTE THAT HE COULD NOT REACH CHENNAI ON THE N EXT DAY. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WA S A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 22.03.2016. THEREFORE, IN EXERCISE OF POWERS CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 22.03.2016 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.1269/M DS/2015 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 23.11.2016. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES, NOTICE OF HEARING NEED NOT BE 3 M.P. NO.166/MDS/2016 ISSUED TO EITHER PARTY FOR HEARING ON 23.11.2016. I N OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON 23 RD SEPTEMBER, 2016 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) ! /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, ( /DATED, THE 23 RD SEPTEMBER, 2016. SP. $ )%*+ ,+'% /COPY TO: 1. APPLICANT 2. )-./ /RESPONDENT 3. # 0% ( )/CIT(A) 4. # 0% /CIT, 5. +1 )% /DR 6. 23 4 /GF.