S.Suresh Ramachandran, Coimbatore V. ACIT, Coimbatore

MA 207/CHNY/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6697 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , . , % BEFORE SHRI V.DURGA RAO , JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER MISC.PETITION NO.207/CHNY/2017 (IN ITA NO.698/CHNY/2014) ( / ASSESSMENT YEAR: 2009-10) MR. SURESH RAMACHANDRAN 13/2, SHRI NIVAS, PONNUSAMY NAGAR SEERANAICKENPALAYAM COIMBATORE-641 007. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, SALARY CIRCLE COIMBATORE. PAN: ACFPR 3299D ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S.SRIDHAR, ADVOCATE /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT /DATE OF HEARING : 09.04.2021 /DATE OF PRONOUNCEMENT : 09.04.2021 / O R D E R PER G.MANJUNATHA, AM: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THIS TRIBUNAL DATED 08.04.2015 IN ITA NO.698/CHNY/2014 AND MISC. PETITION NO.331/M DS/2016 DATED 03.03.2017 FOR THE ASSESSMENT YEAR 2009-10 P ASSED EX- PARTE FOR NON-APPEARANCE OF THE ASSESSEE . 2. THE LEARNED A.R FOR THE ASSESSEE SUBMITTED TH AT ALL THE NOTICES SENT TO OLD ADDRESS OF THE ASSESSEE WERE RETURNED UNSERVED AND THEREFORE, THEY COULD NOT ATTEND THE H EARING BEFORE THIS TRIBUNAL. IN SUCH CIRCUMSTANCES, HE PL EADED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE TRIBUNAL BY RECALLING EX-PARTE 2 M.P. NO.207/CHNY/2017 ORDERS DATED 08.04.2015 AND 03.03.2017 AND THE APPE AL MAY BE DECIDED ON MERITS. 3. THE LEARNED DR HAS NO OBJECTION TO RECALL THE EX -PARTE ORDERS PASSED BY THIS TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES AND PERUSING MISC ELLANEOUS PETITION 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. THEREFORE, IN T HE IN THE INTEREST OF JUSTICE, WE RECALL THE EX-PARTE ORDERS PASSED BY THIS TRIBUNAL DATED 08.04.2015 IN ITA NO.698/CHNY/201 4 AND DATED 03.03.2017 IN MISC. PETITION NO.331/MDS/2016. THE REGISTRY IS HEREBY DIRECTED TO POST THE APPEAL FOR HEARING ON 20.05.2021. SINCE, DATE OF NEXT HEARING IS ALREADY PRONOUNCED IN OPEN COURT, NOTICE NEED NOT BE SENT TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH APRIL, 2021 SD/- SD/- ( . ) ( . ) ( V.DURGA RAO ) ( G.MANJUNATHA ) ' / JUDICIAL MEMBER ' / ACCOUNTANT MEMBER /CHENNAI, % /DATED 9 TH APRIL , 2021 DS )* +* /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. * 1 /DR 6. /GF .