Shri R. Sathiamurthy, Chidambaram V. ITO, Cuddalore

MA 188/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5761 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , J UDICIAL MEMBER M.P. NO. 188 /MDS/2017 [IN I.T.A.NO. 2197 /MDS/2016 ] ASSESSMENT YEAR :20 09 - 1 0 SHRI R. SATHIAMURTHY, NO. 31, S.P. KOIL STREET, CHIDAMBARAM. [PAN: A A SPS4669K ] VS. THE INCOME TAX OFFICER , WARD I(3) , S.N. CHAVADY, CUDDALORE 2. ( / A PPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI N. DEVANATHAN , ADVOCATE / RESPONDENT BY : SHRI N. M ADHAVAN , ADDL. CIT / DATE OF HEARING : 18 . 0 8 .201 7 / DATE OF P RONOUNCEMENT : 23 . 0 8 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 2197 /MDS/2016 DATED 26 .0 4 .2017 FOR TH E ASSESSMENT YEAR 20 09 - 1 0 . BY REFERRING TO THE PETITION, THE LD. COUNSEL HAS SUBMITTED THAT THE PETITIONER HAD CORN ON THE RIGHT LEG AND COULD NOT MOVE AND HAD UNDERGONE SURGERY. THEREFORE, ON THE DAY OF HEARING OF THE APPEAL ON 09.02.2017, THE PETITIONER COULD NOT PUT HIS APPEARANCE. NON - APPEARANCE IS NEITHER WILFUL NOR WANTON, THE LD. COUNSEL HAS PRAYED THAT THE EX - PARTE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE M.P. NO . 188 /M/ 1 7 2 ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT H IS CASE BEFORE THE TRIBUNAL. 2. THE LD . DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE PETIT IONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 26 .0 4 .2017 AND POST THE APPEAL FOR HEARING ON 1 1.0 9 .2017. SINCE THE LD. C OUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED ON THE 23 RD AUGUST , 201 7 AT CHENNA I. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 23 . 0 8 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.