A.Chandrasekaran, Salem V. ITO, Salem

MA 22/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4298 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! ' . # , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.22 /MDS/2016 ( ./ IN I.T.A.NO.1036/MDS/2013 ( / ASSESSMENT YEAR :2006-07) MR. A.CHANDRASEKARAN, 65, APPASAMY STREET, SHEVVAPET, SALEM-636 002. VS THE INCOME TAX OFFICER, WARD-I(2),SALEM. PAN:ADDPC3898E (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. G.BASKAR, ADVOCATE /RESPONDENT BY : MR. P.RADHAKRISHNAN, JCIT /DATE OF HEARING : 22 ND APRIL, 2016 /DATE OF PRONOUNCEMENT : 22 ND APRIL, 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 ITA NO.1036/MDS/2013 DATED 23.09.2015 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. 23.09.2015. THEREFORE, IT IS PRAYED T HAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PU RSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 2 M.P.NO.22 /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 ITS 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 23 .09.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 22 ND APRIL, 2016 SD/- SD/- ( ! ' . # ) ( . ) (DUVVURU RL REDDY) ( A.MOHA N ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 22 ND APRIL, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .