Mr. Ahamedsaib Babu, Vellore V. ITO, Vellore

MA 201/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4925 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 27-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: K GOPALAKRISHNA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . . . , . , & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER M .A.NO.201/MDS/2016 ( ITA NO.1092/MDS./2016; ASSESSMENT YEAR: 2011-12) MR. AHAMEDSAIB BABU NO.9, SOUTH VANNIYAR STREET, SHOLINGHUR, WALAJA, VELLORE - 631102 VS COMMISSIONER OF INCOME TAX (APPEALS)-13, NO.121, MAHATMA GANDHI ROAD, CHENNAI-600034. PAN: BCRPB7347F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. K.GOPALAKRISHNA, ADVOCATE /RESPONDENT BY : MR. SUPRIYO PAL, JCIT ' /DATE OF HEARING : 11.11. 2016 ' /DATE OF PRONOUNCEMENT : 11.11. 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITIONS IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1092/MDS./2016 FOR THE ASSESSMENT YEAR 2011-12 D ATED 4 TH JULY, 2016 PASSED EX PARTE FOR NON-APPEARANCE. 2. BEFORE US, THE ASSESSEE HAS AFFIRMED IN HIS AFF IDAVIT DATED 14.07.2016 STATING THAT HE COULD NOT APPEAR O N THE EARLIER DATE OF HEARING I.E. 04.07.2016 DUE TO UNEX PECTED AND UNAVOIDABLE CIRCUMSTANCES AS HE COULD NOT REACH THE TRIBUNAL IN TIME. IT WAS THEREFORE PLEADED BY THE LD. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO 2 M.P. NO.201/MDS/2016 REPRESENT HIS CASE BEFORE THE TRIBUNAL. THE LD. D.R STRONGLY 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 OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN O RDER TO ARGUE HIS CASE BEFORE THE TRIBUNAL, BECAUSE DUE TO INEVITABLE CIRCUMSTANCES FACED BY THE ASSESSEE ON THE EARLIER DATE OF HEARING. THEREFORE, IN THE IN THE INTEREST OF JUST ICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 04.07.2016 A ND DIRECTED THE REGISTRY TO POST THE APPEALS FOR HEARING ON 19. 01.2017. SINCE THE DATE OF NEXT HEARING IS PRONOUNCED IN THE OPEN COURT, 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 CONCLUSION OF HEARING ON THE 11 TH NOVEMBER, 2016. SD /- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAMONY ) 01 3 / JUDICIAL MEMBER 3 / ACCOUNTANT MEMBER 0 /CHENNAI, 5 /DATED 11 TH NOVEMBER, 2016 SOMU 3 M.P. NO.201/MDS/2016 19: ;: /COPY TO: 1. APPELLANT 2. RESPONDENT 3. < () /CIT(A) 4. < /CIT 5. : 11@ /DR 6. C /GF .