S.Pannerselvam, CHENNAI V. DCIT Non Corporate Circle 10(1), CHENNAI

MA 181/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8427 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 29-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G ARUN RAJ IRS
• Assessee Lawyers: K BALASUBR AMANIAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P.NOS.180, 181 & 182/CHNY/2019 (IN ./I.T.A. NOS.2669, 2670 & 2671/CHNY/2018) ! / ASSESSMENT YEARS : 2009-10, 2011-12 AND 2012-13 . S. PANNEERSELVAM, NO.11, VIVEK NAGAR, KOLATHUR, CHENNAI 600 099. [PAN AINPP 3051B] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 10(1) CHENNAI. (PETITIONER ) ( /RESPONDENT) PETITIONER BY : SHRI. K. BALASUBRAMANIAN, ADV. RESPONDENT BY : SHRI. K.G. ARUN RAJ, IRS, JCIT. ' # $ % /DATE OF HEARING : 27-09-2019 &'! $ % /DATE OF PRONOUNCEMENT : 09-10-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THESE MISCELLANEOUS PETITIONS ARE FILED BY THE A SSESSEE SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 30.01.2019 IN ITA NOS.2669, 2670 AND 2670/CHNY/2018, FOR ASSESSMENT YEARS 2009- 10, 2011-12 AND 2012-2013, WHICH IS PASSED EX-PARTE. MP NOS.180-182-2019. :- 2 -: 2. HAVING CONSIDERED THE MATTER, WE ARE OF THE CONSIDE RED OPINION THAT THE ASSESSEE HAD JUST AND REASONABLE CAUSE FOR NOT ENTERING APPEARANCE. THEREFORE, WE ARE OF THE CONSIDERED OPI NION THAT IT IS FIT CASE TO RECALL THE APPEALS. IT IS ORDERED ACCORDING LY. THE APPEALS ARE REFIXED FOR HEARING ON 04.12.2019. THERE SHALL BE N O SEPARATE NOTICE OF HEARING IS NECESSARY TO PARTIES SINCE THE DATE IS D ECLARED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 9TH DAY OF OCTOBER, 2019, A T CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER ( # / CHENNAI ) / DATED:9TH OCTOBER, 2019. KV $ +%,- .-!% / COPY TO: 1 . /0 / APPELLANT 3. ' 1% () / CIT(A) 5. -4 +%5 / DR 2. +6 /0 / RESPONDENT 4. ' 1% / CIT 6. 7 8# / GF