Padmanaban Balasubramanian, Chennai V. DCIT, Company Circle-II(2), Chennai

MA 184/CHNY/2022

AI Insights

The case revolves around a Miscellaneous Application (M.A. No.184/Chny/2022) filed by Shri P. Balasubramanian against an exparte order from a previous appeal (I.T.A. No. 359/Chny/2018) concerning the assessment year 2011-12. The exparte order was issued due to the non-appearance of the assessee's representative, who was reportedly ill during the hearing. The assessee, through a notarized affidavit, requested the recall of the exparte order, arguing that the non-appearance was neither willful nor wanton. The Tribunal, considering the circumstances and the principles of natural justice, decided to recall the exparte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135110 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 11-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member M.A. No.184/Chny/2022 [In I.T.A. No. 359/Chny/2018] िनधाŊरण वषŊ/Assessment Year: 2011-12 Shri P. Balasubramanian, No. 13, Shyamalavadana Street, West Mambalam, Chennai 600 033. [PAN:AEWPB1873J] Vs. The Deputy Commissioner of Income Tax, Company Circle II(2) Nungambakkam, Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Rajagopalan, C.A. ŮȑथŎ की ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई की तारीख/ Date of hearing : 03.02.2023 घोषणा की तारीख /Date of Pronouncement : 03.02.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Application, the assessee seeks to recall the exparte order passed by the Tribunal in I.T.A. No. 359/Chny/2018 dated 18.11.2022 relevant to the assessment year 2011- 12. 2. By referring to the petition filed in the form of notarised affidavit, the ld. Counsel for the assessee has submitted that the ld. AR of the petition was seriously ill on the day of hearing and could not put his appearance M.A. No.184/Chny/22 2 when the appeal of the assessee was taken up, thereby, the case of the assessee could not be substantiated. It was further submission 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 assessee 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 18.11.2022. We find from the order of the Tribunal that there was no representation from the assessee 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 miscellaneous petition in the form of an affidavit duly notarized, 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 afforded 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. 359/Chny/2018 dated 18.11.2022 and direct the Registry to post the M.A. No.184/Chny/22 3 appeal for hearing on regular course by issuing notices to both the parties. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on 03 rd February, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 03.02.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.