B.Vijay Krishna, Coimbatore V. ITO, Coimbatore

MA 196/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3813 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-11-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: A MOHANA KRISHNAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , ! , ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NO.196/MDS./2015 ( ./ I.T.A.NO.2244 /MDS./2014 ( / ASSESSMENT YEAR :2008-09) MR.B.VIJAY KRISHNA , NO.89/175,RAILWAY STATION ROAD, PERIANAICKENPALAYAM, COIMBATORE 641 020. VS. INCOME TAX OFFICER, WARD III(1), RACE COURSE ROAD, COIMBATORE 600 001. PAN ACUPV 6779 D ( () / APPELLANT ) ( %*() / RESPONDENT ) / APPELLANT BY : MR.A.MOHANA KRISHNAN,ADVOCATE / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT, D.R / DATE OF HEARING : 08.01.2016 ! /DATE OF PRONOUNCEMENT : 08 .01.2016 + / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITIONS IS FILED BY THE ASS ESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.2 244/MDS./2014 FOR MP NO.196 /MDS/2015 2 THE ASSESSMENT YEAR 2008-09 DATED 14 TH JULY, 2015 PASSED EX PARTE FOR NON-APPEARANCE. 2. BEFORE US, THE LD. A.R PLEADED THAT THE ASSESSE E HAD ENTRUSTED THE CASE TO AN ADVOCATE AND TO HIS SHOCK HE FAILED TO REPRESENT BEFORE THE TRIBUNAL AT THE TIME OF HEARING ON THE E ARLIER OCCASION. HE THEREFORE PLEADED THAT THE ASSESSEE SHOULD NOT BE P ENALIZED FOR THE FAULT OF THE COUNSEL AND THEREFORE THE ORDER PASSED BY THE TRIBUNAL IN LIMINIE MAY BE RECALLED. THE ASSESSEE ALSO FILED AN AFFID AVIT DATED 01.10.2015 IN THAT REGARD. THE LD. D.R STRONGLY OPP OSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT ONE MORE OPPO RTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE HIS CASE BEFORE THE TRIBUNAL. THEREFORE, IN THE IN THE INTEREST OF JUST ICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 14.07.2015. THE REG ISTRY IS HEREBY DIRECTED TO POST THE APPEALS FOR HEARING ON 15.03.2 015. SINCE THE MP NO.196 /MDS/2015 3 DATE OF NEXT HEARING IS PRONOUNCED IN THE OPEN COUR T, NOTICE NEED NOT BE SENT TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON THE 08 TH JANUARY, 2016. SD/- SD/- ( ' #$ % ) ((CHALLA NAGENDRA PRASAD) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 08 TH JANUARY,2016. K S SUNDARAM. '#$$ %&$'& /COPY TO: $ 1. /APPELLANT 2. /RESPONDENT 3. $ ($)* /CIT(A) 4. $ ( /CIT 5. &+,$ - /DR 6. ,.$/ /GF