A.Ramesh, CHENNAI V. DCIT, CHENNAI

MA 201/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3294 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 06-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C RAMESH KUMAR
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.201/CHNY/2018 IN I.T.A.NO.394/MDS/2017 (ASSESSMENT YEAR: 2010-11) SHRI A. RAMESH, 21, NORTH CRESCENT ROAD, T.NAGAR, CHENNAI 600 017. VS THE DCIT, CORPORATE CIRCLE 15, CHENNAI PAN : AEPPR4222Q ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI C. RAMESH KUMAR, CA /RESPONDENT BY : SHRI SRIDHAR DORA, JCIT /DATE OF HEARING : 15.02.2019 /DATE OF PRONOUNCEMENT : 15.02.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL IN I.T.A. NO.394/MDS/2017 FOR THE ASSESSMENT YEAR 2010-11 PASSED EX-PARTE . 2. THE LD.AR SUBMITTED BEFORE US THAT HE WAS SUFFERING FROM HYPER TENSION AND DOCTOR ADVISED HIM REST. HENCE, HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING ON 24.10.2017. THEREFORE HE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE EX- PARTE ORDER OF THE TRIBUNAL DATED 24.10.2017. THE LD.AR HAS ALSO SUBMITTED THAT HE HAD RECTIFIED THE DEFECTS POINTED OUT BY THE REGISTRY. 2 MP NO .201 /CHNY/ 2018 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT APPEARING BEFORE THE BENCH ON 24.10.2017. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. ACCORDINGLY WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 24.10.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 14.03.2019. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 15 TH FEBRUARY, 2019 AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER /CHENNAI, /DATED 15 TH FEBRUARY, 2019 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF.