Mr. R.Hemant Kumar, CHENNAI V. ITO, CHENNAI

MA 185/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7148 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 09-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R A SHAHUL HAMEED
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] M.P.NO.185/MDS/2011 [IN I.T.A NO.636/MDS/2011] ASSESSMENT YEAR : 2007-08 SHRI R.HEMANTH KUMAR NO.9, MUTHU GRAMANI STREET PERIAMET CHENNAI 600 003 VS THE INCOME TAX OFFICER BUSINESS WARD X(4) CHENNAI [PAN ACGPH2716L] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI R.A.SHAHUL HAMEED, C.A RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 14.10.2011 DATE OF PRONOUNCEMENT : 14.10.2011 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS BEEN FILED B Y THE ASSESSEE SEEKING RECALLING OF THE ORDER OF THE TRIBUNAL DATE D 18.7.2011 PASSED EX-PARTE IN I.T.A.NO. 636/MDS/2011, FOR ASSESSMENT YEAR 2007-08. 2. IN THE PETITION THE ASSESSEE STATED THAT DUE T O PROLONGED ILLNESS HE HAS BEEN UNDER TREATMENT AT HIS NATIVE P LACE AT RAJASTHAN AND COULD NOT ATTEND THE TRIBUNAL AT THE TIME OF HE ARING. FURTHER, HE ASSESSEE HAS ALSO REMOVED THE DEFECTS IN THE APPEAL FILED. MP 185/2011 :- 2 -: 3. AFTER CONSIDERING THE RECORDS AVAILABLE ON RECORD, WE ARE CONVINCED THAT THERE WAS REASONABLE CAUSE WHICH PRE VENTED THE ASSESSEE FROM APPEARING BEFORE THE TRIBUNAL. WE, T HEREFORE, RECALL THE ORDER IN QUESTION AND DIRECT THE REGISTRY TO LIST T HE APPEAL FOR HEARING ON 16.11.2011. AS THE DATE WAS PRONOUNCED IN THE O PEN COURT, THERE IS NO NEED TO ISSUE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.10.2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 14 TH OCTOBER, 2011 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR