Sri Nallappa Reddiar Kannadasan, CHENNAI V. ACIT Non Corporate Circle 15, CHENNAI

MA 171/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4950 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 16-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA JCIT
• Assessee Lawyers: S SRIDHAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , ! ' # $ , & $' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER (( / M.P. NO.171/CHNY/2019 (IN I.T.A. NO.1931/CHNY/2018) ) *) / ASSESSMENT YEAR : 2014-15 SHRI NALLAPPA REDDIAR KANNADASAN, OLD NO.39, NEW NO.41, GANGAI ST., KALAKSHETRA COLONY, BESANT NAGAR, CHENNAI - 600 090. PAN : AAQPK 8571 Q V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 15, CHENNAI - 600 034. (,-) /PETITIONER) (,.-// RESPONDENT) ,-) 1 2 /PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE ,.-/ 1 2 / RESPONDENT BY : MS. R. ANITHA, JCIT 3 1 4& / DATE OF HEARING : 08.11.2019 56* 1 4& / DATE OF PRONOUNCEMENT : 08.11.2019 / 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 14.06.2019 ON THE GROUND THAT THE NOTICE OF HEARING RECEIVED FROM THIS TRIBUNAL WAS MISPLACED, THEREFORE, IT COULD NOT BE COMMUNICATED TO THE CHARTERED ACCOUNTANT. HENCE, ACCORDING TO SHRI S. SRIDHAR, T HE LD.COUNSEL FOR 2 M.P. NO.171/CHNY/19 THE ASSESSEE, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 2. WE HEARD MS. R. ANITHA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., TH ERE WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING. 3. WE HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. D.R. IT IS NOT DISPUTED THAT THE ASSISTANT OF THE ASSESS EES CHARTERED ACCOUNTANT, RECEIVED THE NOTICE OF HEARING SENT BY THE ASSESSEE. HOWEVER, THE ASSESSEE CLAIMS THAT THE ASSISTANT MIS PLACED THE NOTICE AND IT COULD NOT BE COMMUNICATED TO THE CHAR TERED ACCOUNTANT. THEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL. THIS TR IBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE ON MERIT WOULD NOT PREJU DICE THE INTERESTS OF REVENUE IN ANY WAY. IN OTHER WORDS, G IVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE ON ME RIT WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. 4. THE PROCEEDING UNDER THE INCOME-TAX ACT (IN SHOR T 'THE ACT') IS ONLY TO QUANTIFY THE TAXABLE INCOME AS PER THE P ROVISIONS OF THE 3 M.P. NO.171/CHNY/19 ACT. THEREFORE, BY KEEPING THE OBJECT OF THE INCOM E-TAX PROCEEDING IN MIND, THE ORDER OF THIS TRIBUNAL DATED 14.06.201 9 IS HEREBY RECALLED AND THE APPEAL OF THE REVENUE IN I.T.A. NO.1931/CHNY/2018 STANDS RESTORED ON THE FILE OF TH IS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL D ISPOSAL ON 20 TH JANUARY, 2020. SINCE THE DATE OF HEARING WAS ANNOU NCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR 20.01.2020. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 8 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- (! ' # $ ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANES AN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 8 TH NOVEMBER, 2019. KRI. 1 ,49( :(*4 /COPY TO: 1. ,-) / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. (< ,4 /DR 6. =) > /GF.