N.Ramalingam & Company, Erode V. ACIT, Erode

MA 21/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5564 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2017
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: B PARTHASARATHY

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 2 1/MDS/2017 [IN I.T.A.NO. 124 9/MDS/201 6 ] ASSESSMENT YEAR :20 12 - 13 N. RAMALINGAM & CO., C/. SARATHY & SARATHY, ADVOCATES, JR PLAZA I FLOOR, 15, NACHIAPPA STREET, ERODE 638 001. [PAN: AABFN3298A] VS. THE ASSISTANT COM MISSIONER OF INCOME TAX, CIRCLE I, ERODE. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI B. PARTHASARATHY , ADVOCATE / RESPONDENT BY : SHRI A.V. SREEKANTH , J CIT / DATE OF HEARING : 0 7 . 0 4 .201 7 / DATE OF P RONOUNCEMENT : 07 . 0 4 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION , THE ASSESSEE SEEKS TO GET RECALLED THE EX - PARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 1 2 4 9/MDS/201 6 DATE D 3 0.0 9 .2016 RELEVANT TO THE ASSESSMENT YEAR 20 12 - 13 . BY REFERRING TO THE PETITION IN SUPPORT OF AFFIDAVIT, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ONE OF THE PARTNERS OF THE M.P. NO . 2 1 /M / 17 2 ASSESSEE FIRM SMT. R. TAMILSELVI, WHO IS WIFE OF THE MAIN PARTNER SHR I N. RAMALINGAM HAS SUBMITTED THAT SHE WAS NOT WELL AND SUFFERED FROM AGE CAUSED AILMENTS AND OTHER PARTNERS ARE OUT OF STATION SO AS TO ENABLE THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. IT WAS ALSO SUBMITTED THAT NON APPEARANCE BEFORE THE BEN CH WAS NEITHER WILFUL NOR WANTON OR NEGLIGENCE AND ACCORDINGLY PRAYED THAT THE EX - PARTE ORDER PASSED BY THE TRIBUNAL DATED 30.09.2016 MAY KINDLY BE RECALLED AND THE APPEAL MAY BE POSTED FOR HEARING. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSI ONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION AND AFFIDAVIT FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 3 0 .0 9 .2016 AND FIX THE APPEAL FOR HEARING ON 1 6 .0 5 .2017. FURTHER, WE HAVE NOTICED THAT THE ASSESSEE HAS NOT RECTI FIED MISTAKE CREPT IN FORM NO. 36 AT COL. 3, IN WHICH, THE ASSESSMENT YEAR WAS WRONGLY MENTIONED AS 2012 - 13, WHEREAS, IN THE ORDERS OF AUTHORITIES BELOW, M.P. NO . 2 1 /M / 17 3 THE RELEVANT ASSESSMENT MENTIONED WAS 2007 - 08. IN THE EX - PARTE ORDER ALSO THIS MISTAKE WAS POINTED BY THE TRIBUNAL, BUT THE ASSESSEE DID NOT RECTIFY THE MISTAKE AND FILED FRESH FORM 36. THEREFORE, WE HEREBY DIRECT THE ASSESSEE TO RECTIFY THE MISTAKE AND FILE FRESH FORM 36. THE REGISTRY IS DIRECTED TO ISSUE NOTICE TO BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 07 TH APRIL , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 07 . 0 4 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.