Sri M.Mohan (Kartha), Salem V. ACIT, CHENNAI

MA 190/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5350 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1996-1997
• Appeal Filed On: 22-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI C BENCH, CHENNAI. BEFORE SHRI.U.B.S. BEDI J.M. & SHRI.ABRAHAM P. GEORGE, A.M. M.P. NO.190/MDS/2010 [IN ITA NO. 208/MDS/2010] ASSESSMENT YEAR: 1996-97 SRI M. MOHAN (KARTHA), NO. 3/63, METTU VELLAR STREET, SALEM 636 010. [PAN:AADHM1635A] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II(4), CHENNAI 600 034. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI N. DEVANATHAN REVENUE BY : SHRI B. SRINIVAS ORDER PER U.B.S. BEDI, J.M . BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO GET RECALLED THE ORDER OF THE TRIBUNAL IN IT A NO. 208/MDS/2010 DATED 24.11.2010 ON THE GROUND T HAT THE ASSESSEE HAS ALREADY ENGAGED A NEW COUNSEL IN THIS CASE AND DATE OF HEARING COULD NOT BE COMMUNICATED TO HIM FOR BONAFIDE REASON THAT THE A SSESSEE WAS NOT PRESENT AT HIS RESIDENCE WHERE THE NOTICE OF HEARI NG WAS SENT, AS ARGUED BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING, THEREFORE, IT WAS PLEADED FOR RECALLING THE ORDER OF THE TRIBUNAL IN ORDER TO RENDER JUSTICE. 2. THE LD. DR DID NOT RAISE ANY SE RIOUS OBJECTION IN CASE THE ORDER IN APPEAL IS RECALLED. 3. AFTER HAVING HEARD BOTH THE SIDES, CONSIDERING THE MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING, THEREFORE, WHILE ACCEPTING MP NO.190/MDS/10 2 THE PETITION OF THE ASSESSEE, WE RE CALL OUR ORDER DATED 24.11.2010 AND FIX THE HEARING FOR 04.04.2011 FOR WHICH NO SEPARATE NOTICE WOULD BE ISSUED AS BOTH THE PARTIES HAVE WAIVED THEIR RIGHT OF NOTICE. 4. IN THE RESULT, THE MISCELLA NEOUS PETITION OF THE ASSESSEE GETS ACCEPTED. ORDER PRONOUNCED ON 25.02.2011. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 25.02.2011 VM/- TO:THE ASSESSEE//A.O./CIT(A)/CIT/D.R.