N.V.Rameshbabu (Late) L/H R.Karthikeyan, Coimbatore V. ITO, Coimbatore

MA 20/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4300 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 22-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: C A VENKATESANCA
• Keywords: Bonafide belief

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , . , # $ BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.20 /MDS/2016 ( ./ IN I.T.A.NO.41/MDS/2013 ( / ASSESSMENT YEAR :2008-09) MR. R.KARTHIKEYAN L/H OF LATE N.V.RAMESH BABU, 18, EDAYAR STREET, COIMBATORE-641 001. VS THE INCOME TAX OFFICER, WARD-III(3), COIMBATORE-641 018. PAN:AAGHN 5015A (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. C.A.VENKATESAN,CA /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 6 TH MAY, 2016 /DATE OF PRONOUNCEMENT : 6 TH MAY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.41/MDS/2013 DATED 01.09.2015 PASSED EX-PARTE F OR NON- APPEARANCE. 2. THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE EAR LIER OCCASION I.E. 01.09.2015 AND THEREFORE HE HAD SENT A LETTER DATED 24.08.2015 SEEKING ADJOURNMENT ALONG WITH A P APER BOOK. IT WAS FURTHER SUBMITTED BY THE LEARNED AUTH ORIZED 2 M.P.NO.20 /MDS/2016 REPRESENTATIVE THAT FOR THE AFORESAID REASONS, THE ASSESSEE WAS UNDER A BONAFIDE BELIEF THAT THE BENCH WOULD HA VE ADJOURNED THE MATTER ACCORDING TO HIS REQUEST. HE NCE, IT IS PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO TH E ASSESSEE TO PURSUE THE APPEAL BY RECALLING THE EX-P ARTE ORDER PASSED BY THE BENCH BECAUSE THE ASSESSEE WAS NOT AT DEFAULT. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY PERUSED THE MATERIALS AVAILABLE ON RECORD. IT APPEARS THAT THE ADJOURNMENT LETTER FILED BY THE ASSESSEE WAS NOT PL ACED BEFORE THE BENCH AT THE TIME OF HEARING ON THE EARL IER OCCASION DUE TO WHICH THE BENCH HAS DISMISSED THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. SINCE THERE IS NO FAULT ON THE PART OF THE ASSESSEE, IN THE INTEREST OF JUS TICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 01.09 .2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN DUE COURSE AND INTIMATE BOTH THE PARTIES. 3 M.P.NO.20 /MDS/2016 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 6 TH MAY, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 6 TH MAY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .