Shri R.Subbaiyan, Coimbatore V. ITO, Coimbatore

MA 213/CHNY/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7501 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 20-01-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 31-10-2011
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: A S SRIRAMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.A. NO. 213/MDS/2011 (IN ITA NO. 2421/MDS/2006) ASSESSMENT YEAR : 2003-04 SHRI R. SUBBAIYAN, C/O M/S. R. SUBBAIYAN & BROS., GANDHI MAIDAN, METTUPALAYAM, COIMBATORE-641 301. V. THE INCOME TAX OFFICER, WARD-V(1), COIMBATORE. [PAN: AIJPS3044H] (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A.S. SRIRAMAN, ADVOCATE RESPONDENT BY : SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING : 20-01-2012 DATE OF PRONOUNCEMENT : 20-01-2012 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN THE CASE OF THE ASSESSEE IN ITA NO. 2421MDS/206 DATED 05-05-2011 FO R THE ASSESSMENT YEAR2003- 04. 2. SHRI A. S. SRIRAMAN, ADVOCATE REPRESENTED ON BEH ALF OF THE ASSESSEE AND SHRI K.P. GOPAKUMAR, LEARNED DR REPRESENTED ON BEHALF O F THE REVENUE. M.A. NO.213/MDS/2011 2 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON-PROSECUTION, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 ITD 320. T HE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE SUBMITTING THAT HIS COUN SEL WAS NOT AWARE OF THE DATE OF HEARING DUE TO COMMUNICATION GAP ABOUT THE NOTICE O F HEARING AND CONSEQUENTLY THE ASSESSEE WAS NOT REPRESENTED ON THE DATE OF HEA RING ON 05-05-2011. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO THE CIRCUMSTANCES AS EXPLAINED BY THE ASSESSEE, THE ASS ESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF J USTICE, WE RECALL OUR ORDER DATED 05-05-2011. THE APPEAL IS POSTED FOR HEARING ON 06-03-2012. NO NOTICE OF HEARING NEEDS TO BE ISSUED AS THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING. IN THE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATIO N FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 20/01/2 012. SD/- SD/- (DR. O. K. NARAYANAN) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 20 TH JANUARY, 2012. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE