Shri K. Mohammed Abdullah, Thanjavur V. ITO, Thanjavur

MA 197/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5062 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 07-10-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 22-07-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 197/MDS/2016 [IN I.T.A.NO. 1343/MDS/2015 ] ASSESSMENT YEAR :20 11 - 1 2 SHRI K. MOHAMMED ABDULLAH, 1 - E, WEST STREET, ADIRAMPATTINAM, PATTUKOTTAI TK., TANJAVUR DT. 614 701. [PAN: A AOPM7271M ] VS. THE INCOME TAX OFFICER , WARD I( 1 ), NANJI KOTTAI ROAD, THANJAVUR. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI A.V. SREEKANTH , J CIT / DATE OF HEARING : 07 . 1 0 .201 6 / D ATE OF P RONOUNCEMENT : 14 . 12 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION FILED IN SUPPORT OF AN AFFIDAVIT , THE ASSESSEE SEEK S TO GET RECALL THE ORDER PASSED BY THE TRIBUNAL IN I .T.A. NO. 1343 /MDS/201 5 DATED 24 . 06.2016 RELEVANT TO THE ASSESSMENT YEAR 2011 - 12. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO CONSTITUTION OF SMC ON 13.06.2016, THE COUNSEL ON RECORD WAS TIED UP BEFORE OTHER BENCH/COURT NO.2. THEREFORE, WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE COULD NOT M.P . NO . 197 /M/ 16 2 APPEAR BEFORE THE BENCH AND THUS, NON - APPEARANCE BEFORE THE BENCH IS NEITHER WILFUL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL. ACCORDINGLY, HE PRAYED THAT THE EX - PARTE ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED AND POSTED FOR HEARING. 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 PETITIO N FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RE CALL OUR EX - PARTE ORDER DATED 24.0 6 .201 6 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON REG ULAR COURSE BY ISSUING NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 14 TH DECEMBER, 201 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDIC IAL MEMBER CHENNAI, DATED, THE 14 . 12 .201 6 VM/ - M.P . NO . 197 /M/ 16 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.