B. Baskaran, Erode V. ITO, Erode

MA 217/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4942 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2016
• Court: TRIBUNAL
• Department Lawyers: N MADHAVANJCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . ! BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO.217/MDS./2016 (I.T.A.NO.114/MDS/2014 ASSESSMENT YEAR :2009- 10) MR.B.BASKARAN, 26/1,SAMIAPPA GROUNDER LAYOUT GANDHI STREET(OLD VIVEKANANDAN STREET),KASIPALAYAM,ERODE 638 002. VS. THE INCOMETAX OFFICER, WARD I(4), ERODE. [PAN AHXPB 9719 K ] ( / APPELLANT) ( /RESPONDENT) ' #$ % & / APPELLANT BY : NONE '(#$ % & /RESPONDENT BY : MR.N.MADHAVAN,JCIT, D.R )* % + / DATE OF HEARING : 07 - 10 - 201 6 ,-./ % + / DATE OF PRONOUNCEMENT : 28 - 10 - 2016 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSE E SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 15.02.2016 IN ITA N O.114/MDS./2014. 2. THE ASSESSEE FILED AN AFFIDAVIT DATED NIL STATIN G THAT NON- APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON T HE DATE OF HEARING I.E. 15.02.2016 WAS DUE TO HIS ILL HEALTH AND NON-A PPEARANCE WAS NEITHER WILLFUL NOR WANTON. HENCE, THE ASSESSEE REQ UESTED THE BENCH MA NO.217/16 :- 2 -: THAT IT IS TO BE CONDONED AND THE ORDER OF THE TRIB UNAL TO BE RECALLED FOR FRESH HEARING. THE LD. DR HAS NOT RAISED ANY O BJECTION. 3. AFTER GOING THROUGH THE AFFIDAVIT FILED BY THE A SSESSEE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE ITS CASE BEFORE THE TRIB UNAL, BECAUSE DUE TO HIS AILING, THE ASSESSEE SHOULD NOT BE PENALIZED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 15.02.2016. THE REGISTRY IS HEREBY DIRECTED TO POST THE CASE IN THE REGULAR COURSE AND INTIMATE BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 28 TH OCTOBER, 2016, AT CHENNAI. SD/ - SD/ - ( . ) ( DUVVURU RL REDDY ) ) / JUDICIAL MEMBER ( ! ' ) (CHANDRA POOJARI) # / ACCOUNTANT MEMBER )* / CHENNAI 2) / DATED: 28 TH OCTOBER, 2016 K S SUNDARAM 3 % '+4 5 '6 5.+ / COPY TO: 1 . ' #$ / APPELLANT 3. 7+ (' ) / CIT(A) 5. 589 '+): / DR 2. '(#$ / RESPONDENT 4. 7+ / CIT 6. 9; <* / GF