S Murugesan, Chennai V. ITO, Non Corporate Ward 22(3), Chennai

MA 225/CHNY/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1726 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R PADMANABHAN
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.225& 226/CHNY/2018 IN I.T.A.NOS.292 & 293/CHNY/2018 (ASSESSMENT YEAR: 2009-10) SHRI S MURUGESAN, S1, PLOT NO.31 & 32, VGN KRONA, GERUGAMBAKKAM, CHENNAI 600 122. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD 22(3), CHENNAI. PAN: AFHPM9878E ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI R. PADMANABHAN, CA /RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 08.03.2019 /DATE OF PRONOUNCEMENT : 08.03.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NOS. 292 & 293/CHNY/2018 DATED 25.07.2018 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE WAS BED RIDDEN DURING THE PERIOD 15.07.2018 TO 25.07.2018 AND THEREFORE THE ASSESSEE COULD NOT 2 MP NOS .225 & 226 /CHNY/ 2018 COMMUNICATE THE DATE OF HEARING TO HIM. HENCE, HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING ON 19.07.2018. HE FURTHER SUBMITTED THE TRIBUNAL IN ITS ORDER HAD WRONGLY MENTIONED THAT THE LD.CIT(A) HAD CONFIRMED THE ORDER OF THE LD.AO WITH RESPECT TO THE ADDITION MADE FOR RS.13,20,000/- AS UNEXPLAINED CASH WHILE AS THE LD.CIT(A) HAD SUSTAINED THE ORDER OF THE LD.AO WITH RESPECT TO THE AMOUNT OF RS.9,70,000/-. HE FURTHER SUBMITTED THAT THE ASSESSEE WOULD BE ABLE TO EXPLAIN THAT THE AMOUNT OF RS.9,70,000/- SUSTAINED BY THE LD.CIT(A) IS ALSO ERRONEOUS. THEREFORE HE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE EX- PARTE ORDER OF THE TRIBUNAL DATED 25.07.2018. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITIONS OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE SUBMISSION OF THE LD.AR TO BE CORRECT WITH RESPECT TO THE ADDITION SUSTAINED BY THE LD.CIT(A) FOR RS.9,70,000/-. SINCE THE ASSESSEE HAS ALSO PLEADED THAT HE WOULD BE ABLE TO JUSTIFY HIS STAND THAT THE ADDITION SUSTAINED BY THE LD.CIT(A) IS ALSO ERRONEOUS WE ARE OF THE CONSIDERED VIEW THAT THE ORDER OF THE TRIBUNAL IS REQUIRED TO BE RECALLED FOR PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. ACCORDINGLY WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 25.07.2018 AND 3 MP NOS .225 & 226 /CHNY/ 2018 DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 22.04.2019. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH MARCH, 2019 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 8 TH MARCH, 2018 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.