N.Purushothaman, Coimbatore V. DCIT, Coimbatore

MA 203/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6553 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 25-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N V BALAJI
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.203/CHNY/2017 (IN I.T.A. NO.393/MDS/2017) & '& / ASSESSMENT YEAR : 2011-12 SHRI N. PURUSHOTHAMAN, 9-A, GANDHI NAGAR, KARAMADAI, COIMBATORE 641 104. PAN : AHAPP 2626 G V. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, OOTY. (PREVIOUSLY ASSESSED UNDER ACIT, SALARY CIRCLE -1, COIMBATORE.) ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI N.V. BALAJI, ADVOCATE )+*, . / / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 0 . 1# / DATE OF HEARING : 11.05.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 17.05.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 12.04.2017. 2. SHRI N.V. BALAJI, THE LD.COUNSEL FOR THE ASSESSE E, SUBMITTED THAT THE ASSESSEE RECEIVED THE NOTICE OF HEARING AND ENG AGED HIM TO REPRESENT THE MATTER BEFORE THIS TRIBUNAL. ACCORDI NG TO THE LD. COUNSEL, 2 M.P. NO.203/CHNY/17 HE WAS HELD UP BEFORE SMC BENCH OF THIS TRIBUNAL ON 12.04.2017, THEREFORE, HE COULD NOT APPEAR BEFORE THE BENCH WHI CH HEARD THIS APPEAL. HENCE, IT WAS DISMISSED FOR NON-PROSECUTION. ACCOR DING TO THE LD. COUNSEL, THE ASSESSEE WAS VERY PROMPT AND ENGAGED H IM FOR APPEARING BEFORE THIS TRIBUNAL. BECAUSE OF HIS PRE-OCCUPATIO N IN SMC BENCH OF THIS TRIBUNAL ON THAT DAY, HE COULD NOT APPEAR BEFORE TH IS TRIBUNAL. THEREFORE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO REPR ESENT THE CASE ON MERIT. 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE ASSESSEES COUNSEL SHRI N.V. BALAJI WAS HELD UP IN SMC BENCH OF THIS TRIBUN AL, THEREFORE, HE COULD NOT APPEAR BEFORE THIS BENCH WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT WHEN THE ASSESSEES COUNSEL COULD NOT APPEAR EVEN AFTER ENGA GEMENT, THE ASSESSEE CANNOT BE MADE TO SUFFER. THE ASSESSEE EN GAGED THE COUNSEL. HOWEVER, THE COUNSEL COULD NOT APPEAR, THEREFORE, T HERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 12.04.2 017. HENCE, THE ORDER OF THIS TRIBUNAL DATED 12.04.2017 IS HEREBY R ECALLED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.393/MDS/2017 STANDS RE STORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST TH E APPEAL FOR FINAL DISPOSAL ON 26.07.2018 BEFORE REGULAR BENCH. 3 M.P. NO.203/CHNY/17 4. THE LD.COUNSEL FOR THE ASSESSEE HAS BROUGHT TO T HE NOTICE OF THE BENCH THAT REVENUE HAS ALSO FILED AN APPEAL AGAINST THE VERY SAME ORDER OF THE CIT(APPEALS), IN I.T.A. NO.76/MDS/2017, WHIC H IS POSTED FOR HEARING ON 28.07.2018. THE REGISTRY IS DIRECTED TO POST BOTH THE APPEALS ON 26.07.2018 FOR HEARING. IN OTHER WORDS, THE APP EAL OF THE DEPARTMENT IN I.T.A.NO.76/MDS/2017 STANDS PREPONED TO 26.07.20 18. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE NOTI CE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOT ICE OF HEARING ON 26.07.2018. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED COURT ON 17 TH MAY, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 17 TH MAY, 2018. KRI. . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.