V.Ayyadurai, Vedaranyam V. ITO, Nagapattinam

MA 196/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6836 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 30-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: N QUADIR HOSEYN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] M.P.NO.196/MDS/2010 [IN I.T.A NO. 1095/MDS/2010] ASSESSMENT YEAR : 2005-06 V.AYYADURAI 7, SANNATHI STREET VEDARANYAM 614 810 VS THE INCOME TAX OFFICER WARD I(2) NAGAPATTINAM 611 001 [PAN AKIPA2035R ] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI N.QUADIR HOSEYN, ADVOCATE RESPONDENT BY : SHRI K.E.B RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 23-09-2011 DATE OF PRONOUNCEMENT : 23-09-2011 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS BEEN FILED BY T HE ASSESSEE IN RESPECT OF TRIBUNAL ORDER DATED 31.8.2010 PASSED E X-PARTE IN I.T.A.NO. 1095/MDS/2010. 2. IN THE PETITION IT IS STATED THAT THE ASSESSEE W AS INFORMED BY HIS ADVOCATE THAT THE B BENCH IN WHICH THE APPEAL WAS POSTED WAS NOT FUNCTIONING THAT WEEK AND ALL THE APPEALS WERE ADJOURNED TO A LATER MP 196/10 :- 2 -: DATE. BUT ONLY AFTER RECEIVING THE ORDER DISMISSIN G THE APPEAL FOR NON- PROSECUTION WAS RECEIVED THE ASSESSEE CAME TO KNOW THAT THE APPEAL WAS HEARD BY SMC BENCH WHICH HAD FUNCTIONED THAT WE EK. FURTHER, THE NON-APPEARANCE OF THE COUNSEL ON THE DATE OF H EARING WAS NEITHER WILLFUL NOR WANTON BUT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL, THEREFORE, THE ASSESSEE PRAYED FOR RECALLING OF THE ORDER. 3. AFTER CONSIDERING THE SUBMISSIONS, WE FIND THAT T HERE WAS REASONABLE CAUSE WHICH PREVENTED THE ASSESSEE FROM APPEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER IN Q UESTION AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 16.11.201 1. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO I SSUE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION STAND S ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 -09-2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 23 RD SEPTEMBER, 2011 RD : COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR