S. Shenthaamarai, CHENNAI V. Dy. Commissioner of Gift Tax, CHENNAI

MA 213/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4931 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1995-1996
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! ' . # , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER MISCELLANEOUS PETITION NO.213/MDS/2016 IN G.T.A.NO.01/MDS/2015 ( / ASSESSMENT YEAR :1995-96) MR.S.SHENTHAAMARAI, FLAT NO.GB, JAIN FLATS, 46, KOTHARI ROAD, NUNGAMBAKKAM, CHENNAI-34. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II(1) CHENNAI. PAN:AFAPS7276R (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. N.DEVANATHAN, ADVOCATE /RESPONDENT BY : MR. A.V.SREEKANTH,JCIT /DATE OF HEARING : 21 ST OCTOBER, 2016 /DATE OF PRONOUNCEMENT : 21 ST OCTOBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN GTA NO.01/MDS/2015 DATED 02.11.2015 FOR THE ASSESSME NT YEAR 1995-96 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE EAR LIER OCCASION I.E. 02.11.2015 BY OVERSIGHT. THEREFORE, H E PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSES SEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 2 M.P.NO.213 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH. THEREFORE, IN THE IN THE INTERES T OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 02 .11.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 22.11.2016. SINCE BOTH THE PARTIES WERE PRESENT, HE ARING NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 21 ST OCTOBER, 2016 SD/- SD/- ( ! ' . # ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, # /DATED 21 ST OCTOBER, 2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. ( 1 /DR 6. /GF .