ACIT, CHENNAI V. Dr.K.Senthilnathan, CHENNAI

MA 198/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6692 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R MUGUNTHAN
• Assessee Lawyers: B SAGADEVAN JCIT
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH: CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO. 198 / CHNY /20 17 (IN ITA NO.3478/CHNY/2016) /ASSESSMENT YEAR: 2012-13 DR.K.SENTHILNATHAN, PLOT 1499, 16 TH MAIN ROAD, ANNA NAGAR, CHENNAI-600 040. VS. THE ASST. COMMISSIONER- OF INCOME TAX, NON-CORPORATE CIRCLE-7(1), CHENNAI. [PAN: AADPK 0449 A ] ( /APPELLANT) ( ! /RESPONDENT) ' / APPELLANT BY : MR.R.MUGUNTHAN, CA ! ' /RESPONDENT BY : MR.B.SAGADEVAN, JCIT ' %& /DATE OF HEARING : 29.06.2018 ' %& /DATE OF PRONOUNCEMENT : 29.06.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE SEEKING FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 27.03.201 7 PASSED EX-PARTE FOR NON-APPEARANCE AS WELL AS THE APPEAL FILED BEING DE FECTIVE DUE TO NON- PAYMENT OF APPEAL FEE. 2. AT THE OUTSET, THE LD.AR SUBMITTED THAT THE ASSE SSEE HAS, NOW, PAID THE APPEAL FEE UNDER THE APPROPRIATE HEAD. THE LD. AR FURTHER SUBMITTED THAT ON THE EARLIER OCCASION THE ASSESSEE COULD NOT BE PRESENT BEFORE THE BENCH DUE TO CERTAIN LEGAL PROCEEDINGS AT BANGALORE . IT WAS, THEREFORE, MP NO.198/CHNY/2017 (IN ITA NO.3478/CHNY/2016) :- 2 -: PLEADED THAT THE ORDER OF THE TRIBUNAL PASSED EX-PA RTE, MAY BE RECALLED. THE LD.DR COULD NOT EFFECTIVELY OPPOSE TO THE SUBMI SSIONS OF THE LD.DR. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIAL PLACED ON RECORD. CONSIDERING THE FACTS A ND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE ORDER OF THE TRIB UNAL IS REQUIRED TO BE RECALLED IN ORDER TO HEAR THE APPEAL OF THE ASSESSE E AFRESH ON MERITS, THEREBY AFFORDING ONE MORE OPPORTUNITY TO THE ASSES SEE OF BEING HEARD, BECAUSE THE ASSESSEE HAD REASONABLE CAUSE FOR NON-A PPEARANCE ON THE EARLIER OCCASION AND FURTHER, THE ASSESSEE HAS RECT IFIED THE DEFECT IN FILING THE APPEAL. ACCORDINGLY, I HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 27.03.2017 AND DIRECT THE REGISTRY TO POST THE APPE AL FOR FRESH HEARING IN DUE COURSE, INTIMATING BOTH THE PARTIES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 29, 201 8, IN CHENNAI. SD/- ( . ) ( A. MOHAN ALANKAMONY ) & + /ACCOUNTANT MEMBER /CHENNAI, ,- /DATED: JUNE 29, 2018. TLN ' %./ 0/% /COPY TO: 1. /APPELLANT 4. 1% /CIT 2. ! /RESPONDENT 5. /23 % /DR 3. 1% ( ) /CIT(A) 6. 36 7 /GF