V.ARUMUGAPANDI, COIMBATORE V. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, COIMBATORE

MA 21/CHNY/2023

AI Insights

The case involves Shri V. Arumugapandi, the appellant, who faced ex-parte orders in several income tax appeals for the assessment years 2009-10, 2010-11, 2012-13, 2013-14, and 2014-15. These orders were initially passed due to the absence of the appellant's representation during the hearings. The appellant filed miscellaneous applications seeking the recall of these orders, claiming non-receipt of hearing notices and inability to engage counsel, which he argued would cause irreparable loss. The Revenue opposed the recall on grounds of the appellant's negligence. The Tribunal, after considering the arguments, decided in favor of the appellant, recalling the ex-parte orders and setting a new date for the hearings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135579 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 11-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 19-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय ’सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय (ी महावीर िसंह, उपा./ एवं माननीय (ी मनोज कु मार अ4वाल ,लेखा सद7 के सम/। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. Nos.20, 21, 22, 23 & 24/Chny/2023 (Arising out of ITA Nos.970, 971, 973, 974 & 975/Chny/2020) ( िनधाAरणवषA / Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15) Shri V. Arumugapandi No.3/35A, Amman Nagar, Siruvani Nagar, Coimbatore-641 024. बनाम/ V s. ACIT Central Circle-1, Coimbatore. थायीलेखासं. /जीआइआरसं. /P A N/ G I R No . AM L P A- 1 2 4 6 - R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Assessee by : Shri R. Anish Kumar (Advocate) -Ld. AR थ की ओरसे/Revenue by : Shri ARV Sreenivasan (Addl. CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 12-05-2023 घोषणाकीतारीख /Date of Pronouncement : 12-05-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of these miscellaneous applications, the assessee seeks recall of separate ex-parte orders passed by Tribunal in captioned appeals on 16-08-2022. Upon perusal of the orders, it could be seen that during hearing none appeared on behalf of the assessee. Accordingly, 2 the bench did not find any merits in the assessee’s grounds and dismissed the appeals. 2. The common ground in all the petitions is that the assessee could not engage the counsel and did not receive any hearing notices. It has further been stated that irreparable loss would be caused to the assessee. Accordingly, Ld. AR pleads for recall of ex-parte orders which has been opposed by Ld. Sr. DR on the ground that the assessee remained negligent. 3. After considering the rival arguments, we find merits in the petitions of the assessee and accordingly, recall the ex-parte orders. All these appeals shall come up for hearing before “C” bench on 05.07.2023 as informed to both the sides. Separate hearing notices are dispensed with. 4. All the applications stand allowed in terms of our above order. Order pronounced in the open Court on 12 th May, 2023. Sd/- (MAHAVIR SINGH) उपा./ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद7 /ACCOUNTANT MEMBER चेHई/ Chennai; िदनांक/ Dated : 12-05-2023 EDN/- आदेशकीTितिलिपअ4ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant2. थ /Respondent 3. आयकरआयुK/ CIT4. िवभागीय ितिनिध/DR 5. गाडPफाईल/GF