K. Velusamy, Coimbatore V. DCIT, Coimbatore

MA 168/CHNY/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1352 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-01-2014
• Assessment Year: misc
• Appeal Filed On: 09-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: V RAJARAM ITP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI [BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMB ER AND SHRI S. S. GODARA, JUDICIAL MEMBER] M.P.NO.168/MDS/2013 I.T.(SS)A.NO.96/MDS/2003 BLOCK PERIOD 1989-90 TO 1999-2000 (UPTO 09.09.1998) SHRI K. VELUSAMY 4/95 C. PAYAPPANUR METTUPALAYAM COIMBATORE VS THE DY. CIT CENTRAL CIRCLE COIMBATORE [PAN AFKPV 6127 N ] (PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI V. RAJARAM, ITP RESPONDENT BY : SHRI S. DASGUPTA, JCIT DATE OF HEARING : 10-01-2014 DATE OF PRONOUNCEMENT : 10-01-2014 O R D E R PER S.S.GODARA, JUDICIAL MEMBER THE INSTANT PETITION HAS BEEN FILED BY THE ASSE SSEE TO RECALL THE ORDER DATED 20.9.2013 PASSED BY THE TRIBUNAL IN I.T.(SS)A NO.96/MDS/2003, ON THE FOLLOWING GROUNDS: YOUR APPELLANT'S APPEAL PETITION WAS POSTED FOR H EARING ON 12.09.2013 AND YOUR APPELLANT PRAYED FOR A SHORT AD JOURNMENT SINCE THE AUDITOR OF YOUR APPELLANT WAS OUT OF STAT ION. DUE TO UNAVOIDABLE CIRCUMSTANCES BEYOND THE CONTROL IT WAS ON YOUR APPELLANT TO PRAY FOR A SHORT ADJOURNMENT SINCE THE AUDITOR OF YOUR APPELLANT WAS TO ATTEND HIS DOMESTIC URGENCIES . M.P.NO.168/13 :- 2 -: YOUR APPELLANT IS READY TO APPEAR BEFORE YOUR HONOU R TO ATTEND THE HEARING EVEN AFTER HIS ARRIVAL. BY KEEPI NG READY THE CONCISE GROUNDS OF APPEAL, YOUR APPELLANT IS WAITIN G FOR YOUR ORDER AND ON RECEIPT OF THE SAME, YOUR NOW HAS FILED IMMEDIATELY FOR YOUR PERUSAL ALONG WITH THE CONCISE GROUNDS OF APPEAL THREE COPIES. YOUR APPELLANT HUMBLY PRAY YOUR HONOUR PLEASE BE KI ND ENOUGH IN ADMITTING THE SAID APPEAR FOR HEARING THO UGH YOUR APPELLANT WAS READY TO ATTEND THE HEARING WITH GROU NDS OF APPEAL. ONLY BECAUSE OF THE UNAVOIDABLE CIRCUMSTANC E, IT WAS ON THE PART OF YOUR APPELLANT TO PRAY FOR A SHORT A DJOURNMENT. 2. IN THE COURSE OF HEARING, THE ASSESSEE SUBMITS THA T NON- APPEARANCE OF HIS AUTHORIZED REPRESENTATIVE WAS BEY OND HIS CONTROL SINCE HE WAS OUT OF STATION. ACCORDINGLY, RESTORAT ION OF THE APPEAL IS PRAYED FOR. 3. THE REVENUE POINTS OUT THAT THIS IS NOT THE FIRST I NSTANCE WHERE THE APPEAL HAS BEEN DISMISSED FOR WANT OF PRO SECUTION IN VIEW OF CASE LAW OF CIT VS MULTIPLAN(INDIA) LTD. 38 ITD 320(DEL). IT SUBMITS THAT ON EARLIER TWO OCCASIONS AS WELL, IT WAS WAS D ISMISSED FOR NON- PROSECUTION AND RESTORED AT ASSESSEES INSTANCE. 4. WE HAVE HEARD BOTH PARTIES AND GONE THROUGH THE CA SE FILE. VIDE ORDER DATED 20.9.2013, THE TRIBUNAL HAD APPL IED CASE LAW OF CIT VS MULTIPLAN (INDIA)LTD. 38 ITD 320, IN DISMISSING THE APPEAL FOR NON- PROSECUTION. IT EMANATES FROM THE ORDER THAT THE ASSESSEE HAD FILED ADJOURNMENT PETITION STATING THEREIN THAT HIS REPRE SENTATIVE WAS OUT OF M.P.NO.168/13 :- 3 -: STATION. IN THESE CIRCUMSTANCES, WE FEEL THAT IN TEREST OF JUSTICE WOULD BE MET IN CASE THE APPEAL IS RESTORED TO ITS ORIGIN AL NUMBER AND THE DATE OF HEARING IS FIXED FOR 25.3.2014. 5. IN THE RESULT, THE MISCELLANEOUS PETITION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 10 TH OF JANUARY, 2014, AT CHENNAI SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (S. S. GODARA) JUDICIAL MEMBER DATED: 10 TH JANUARY, 2014 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR