G.Srinivasan, CHENNAI V. ITO, CHENNAI

MA 186/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5543 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 28-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: S MOHAN RAAJAN

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.186/MDS/2017 IN I.T.A.NO.296/MDS/2017 ( / ASSESSMENT YEAR :2011-12) SHRI G. SRINIVASAN, 16/22, SREENIVASA APARTMENTS, 2 ND CROSS STREET, TRUSTPURAM, KODAMBAKKAM, CHENNAI 600 024. V S THE INCOME TAX OFFICER, BUSINESS WARD II(1), CHENNAI 600 034. PAN: AANPG8700G (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI S. MOHAN RAAJAN, CA /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 20.10.2017 /DATE OF PRONOUNCEMENT : 20.10 .2017 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.296/MDS/2017 DATED 27.03.2017 PASSED EX-PARTE FOR NON-APPEARANCE . 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE WAS SERIOUSLY ILL AT THE TIME OF RECEIPT OF NOTICE AND COULD NOT COMMUNI CATE THE SAME TO HIS COUNSEL AND THEREFORE THE LD.AR OF THE ASSESSEE WAS UNABLE TO ATTEND THE HEARING BEFORE THE BENCH ON 27.03.2017. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPP ORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 27.03.2017. 2 MP NO.186/MDS/2017 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, IM OF THE CONSI DERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE OF BEING HEARD BECAUSE OF HIS GENUINE REAS ON FOR NON- APPEARANCE ON THE EARLIER INSTANCE. THEREFORE, I H EREBY RECALL THE ORDER OF THE TRIBUNAL DATED 27.03.2017 AND FURTHER DIRECT TH E REGISTRY TO POST THE APPEAL FOR HEARING ON 18.12.2017. SINCE BOTH THE PA RTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 20 TH OCTOBER, 2017 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% ) /CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.