SHRI P. KARUPPAIAH, PUDUKOTTAI V. DCIT, CIRCLE-1(1), TRICHY

MA 183/CHNY/2022

AI Insights

The case involves a Miscellaneous Application filed by Mr. P. Karuppaiah against an exparte order of the Income Tax Appellate Tribunal, Chennai, concerning the assessment year 2016-17. The petitioner, residing in a village in Pudukkottai District, did not receive the hearing notice for the original tribunal decision, nor was it communicated to his Chartered Accountant in Chennai. Consequently, he was unable to appear at the hearing, leading to an exparte order. The petitioner, through his counsel, argued that the non-appearance was neither wilful nor wanton and requested a recall of the exparte order for a fresh adjudication. The Departmental Representative did not object to this submission. The Tribunal, acknowledging the reasonable cause for the petitioner's non-appearance, decided to recall the exparte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130033 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 04-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

Miscellaneous Application No.183/Chny/2022 (in ITA No.759/Chny/2020) िनधा रण वष /Assessment Year: 2016-17 Mr.P.Karuppaiah, No.175/AI, Kulanthiranpattu, Alangudi Taluk, Pudukkottai-622 302. v. The Dy. Commissioner- of Income Tax, Circle-1(1), Trichy. [PAN: BNCPK 6605 F] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.G.Aniesh, Adv. यथ क ओर से /Respondent by : Mr.P.Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 03.02.2023 घोषणा क तारीख /Date of Pronouncement : 03.02.2023 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: The petitioner has filed present Miscellaneous Application against the order of the Tribunal in ITA No.759/Chny/2020 dated 19.10.2022 and relevant assessment year 2016-17. 2. By referring to the petition filed by the petitioner, the ld. Counsel for the petitioner has submitted that the petitioner is residing in a village in Pudukkottai District and could not receive the hearing notice आयकर अपीलीय अिधकरण, ‘बी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी महावीर िसंह, माननीय उपा एवं ी जी. मंजूनाथा, माननीय लेखा सद के सम BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER MA No. 183/Chny/2022 (in ITA No.759/Chny/2020) :: 2 :: issued by the Tribunal and same was not communicated to his Chartered Accountant in Chennai, for making arrangements to engage a Counsel to represent in the hearing. It was further submitted that the non-appearance during the course of hearing was neither wilful nor wanton and prayed for recalling the exparte order for fresh adjudication of the appeal filed by the petitioner by affording an opportunity of being heard to the petitioner to substantiate his case before the Tribunal. 3. On the other hand, the ld. DR has not seriously object to submissions of the ld. Counsel. 4. We have heard both the sides, perused the order passed by the Tribunal dated 19.10.2022. We find from the order of the Tribunal that there was no representation from the petitioner when the appeal was taken up for hearing and the Tribunal has passed an exparte order. Since, there was reasonable cause for not appearing when the appeal was taken up as explained in the above, in order to meet the ends of natural justice, we are of the considered opinion that the exparte order of the Tribunal is liable to be recalled and afford an opportunity of being heard to the assessee to substantiate his case before the Tribunal. Accordingly, we recall the exparte order of the Tribunal passed in I.T.A. No.759/Chny/2020 dated 19.10.2022 and MA No. 183/Chny/2022 (in ITA No.759/Chny/2020) :: 3 :: direct the Registry to post the appeal for hearing on 13.03.2023. since, the date of hearing has been intimated to both the parties, separate notice is dispensed with. 5. In the result, the Miscellaneous Application filed by the petitioner is allowed. Order pronounced on the 3 rd day of February, 2023, in Chennai. Sd/- (महावीर िसंह) (MAHAVIR SINGH) उपा / VICE PRESIDENT Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 3 rd February, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु /CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु (अपील)/CIT(A) 6. गाड! फाईल/GF