S.Ponnambalam, Pattukkottai V. ITO, Thanjavur

MA 197/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3812 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 18-09-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: K RAVI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , ! , ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NO.197/MDS./2015 ( ./ I.T.A.NO.1013 /MDS./2013 / ASSESSMENT YEAR :2007-08) MR.S.PONNAMBALAM, PROP. VASAN COFFEE & MALIGAI, NO.3,SUNNAMBUKARA STREET, PATTUKOTTAI. VS. THE INCOME TAX OFFICER, WARD -1(I), THANJAVUR. PAN AEAPP 5045 A ( () / APPELLANT ) ( %*() / RESPONDENT ) / APPELLANT BY : MR.K.RAVI,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 ASSESS EE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1013/ MDS./2013 FOR THE MP NO.197 /MDS/2015 2 ASSESSMENT YEAR 2007-08 DATED 5 TH NOVEMBER, 2013 PASSED EX PARTE FOR NON-APPEARANCE. 2. THE ASSESSEE AFFIRMED IN HIS WRITTEN SUBMISSION DATED 16.09.2015 THAT ON THE DATE OF THE PREVIOUS HEARING ON 05.11.2013, HIS AUTHORIZED REPRESENTATIVE COULD NOT REPRESENT THE CASE BECAUSE THE LD. A.R MISPLACED THE NOTICE OF HEARING DUE TO RELOCATION OF HIS OFFICE PREMISES. IT WAS THEREFORE PLEADED BY THE L D. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT HIS CASES BEFORE THE TRIBUNAL. THE LD. D.R OPPOSED 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 05.11.2013. THE RE GISTRY IS HEREBY DIRECTED TO POST THE APPEALS FOR HEARING ON 28.01.2 016. SINCE THE MP NO.197 /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 APPLICATION FI LED 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