Karandhai Tamil Sangam, Thanjavur V. JCIT Thangavur Range, Thanjavur

MA 206/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3815 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-02-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP
• Section: 205

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NOS. 205 TO 216/CHNY/2018 [IN I.T.A. NOS.3033 TO 3044/CHNY/2017] ASSESSMENT YEARS: 2004-05 TO 2009-10 KARANDHAI TAMIL SANGAM, NO. 1922, SESHAIYA SASTHRIYAR ROAD, KARUTHATTANGUDI, THANJAVUR. [PAN: AABTK6593K] VS. THE JOINT COMMISSIONER OF INCOME TAX, THANJAVUR RANGE, THANJAVUR. ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI K. MEENAKSHI SUNDARAM, ITP / RESPONDENT BY : SHRI SRIDHAR DORA, JCIT / DATE OF HEARING : 01.02.2019 /DATE OF PRONOUNCEMENT : 01.02.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: IN THESE TWELVE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN I.T.A. NOS. 3033-3044/CHNY/2017 DATED 10.05.2018 FOR THE ASSESSMENT YEARS 2004-05 TO 2009-10, THE GRIEVANCE OF THE PETITIONER IS THAT THE TRIBUNAL HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION. 2. BY RELYING ON THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAD BEEN RUNNING SEVEN EDUCATIONAL INSTITUTIONS M.P. NOS.205 TO 216/CHNY/18 2 AND ONE ORPHANAGE IN THANJAVUR AND ALL THE INSTITUTIONS WERE CLOSED FOR SUMMER HOLIDAYS WHEN THE HEARING NOTICE HAD BEEN TAKEN BY THE POSTMAN OF THE POSTAL DEPARTMENT FOR SERVICE. THERE WAS ONLY A SECURITY WHO RECEIVED THE NOTICE OF HEARING OF THE TRIBUNAL. THE SECURITY DID NOT KEEP THE SAME SAFELY AND HAND IT OVER TO THE SECRETARY OR ANY OTHER RESPONSIBLE PERSON. FURTHER, BY FILING MEDICAL REPORT OF APOLLO HOSPITALS, CHENNAI, IT WAS THE SUBMISSION OF THE LD. COUNSEL THAT THE SECRETARY, WHO HAS TO TAKE A DECISION WAS SUFFERING FROM ACUTE HYPER TENSION AND DIABETES AND ADMITTED IN APOLLO HOSPITAL CHENNAI FOR TREATMENT. SINCE THE HEARING NOTICE DID NOT REACH THE KNOWLEDGE OF THE SECRETARY, THE ASSESSEE OR ITS REPRESENTATIVE COULD NOT PUT HIS APPEARANCE ON THE DATE OF HEARING OF THE APPEAL AND MOREOVER, THE REASON FOR NON-APPEARANCE WAS PURELY INADVERTENT AND DUE TO REASONS BEYOND ITS CONTROL AND PRAYED THAT THE ABOVE EX-PARTE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND THE PETITIONER MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL. 3. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR M.P. NOS.205 TO 216/CHNY/18 3 NON-APPEARANCE OF HIS AR ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITIONS, WE RECALL OUR EX-PARTE ORDER DATED 10.05.2018 AND POST THE APPEAL FOR HEARING ON 22.05.2019. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 5. IN THE RESULT, ALL THE MPS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST FEBRUARY, 2019 IN CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 01.02.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.