A.Hariff, CHENNAI V. ACIT, CHENNAI

MA 228/CHNY/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9807 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1998-1999
• Appeal Filed On: 11-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B RAMAKRISHNAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.228/MDS/2012 (IN ITA NO.1501/MDS/2012) (ASSESSMEN T YEAR : 1998-99) MR. A.HARIFF, 45, SALAI VINAYAGAR KOIL STREET, CHENNAI-600 001. PAN:ABCPH3501Q VS. ASSISTANT COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE VIII CHENNAI-600 034. (APPLICANT) (RESPONDENT) APPLICANT BY : MR. B.RAMAKRISHNAN, FCA RESPONDENT BY : MR. GUR U BASHYAM, JCIT DATE OF HEARING : 18 TH JANUARY, 2013 DATE OF PRONOUNCEMENT : 18 TH JANUARY, 2013 O R D E R PER VIKAS AWASTHY, JM : THE ASSESSEE HAS FILED THE PETITION FOR RECALLING E X-PARTE ORDER DATED 8.10.2012 PASSED IN THE AFORESAID APPEA L. THE ASSESSEES APPEAL WAS DISMISSED IN LIMINE ON THE GR OUND OF LIMITATION. 2. THE ASSESSEE HAS GIVEN REASONS FOR NON-APPEARANC E OF THE ASSESSEE/HIS AUTHORIZED REPRESENTATIVE ON THE D ATE OF HEARING FIXED BEFORE THE TRIBUNAL. THE ASSESSEE HAS PRAYED THAT IN THE INTEREST OF JUSTICE AND EQUITY, EX-PART E ORDER DATED M.P.NO. 228/MD S/2012 2 8.10.2012 BE RECALLED AND THE APPEAL BE HEARD AND D ISPOSED OF ON MERITS. 3. WE HAVE HEARD BOTH THE PARTIES. RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 PROVIDES THAT WHERE THE APPEAL HAS BEEN DISPOSED OF BY AN EX-PARTE ORDER FO R DEFAULT AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIE S THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS N ON- APPEARANCE, THEN THE TRIBUNAL SHALL MAKE AN ORDER S ETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. 4. IN VIEW OF RULE 24 OF THE APPELLATE TRIBUNAL RUL ES, 1963 AND IN THE INTEREST OF JUSTICE AND EQUITY, WE DEEM IT APPROPRIATE TO RECALL THE ORDER DATED 8.10.2012 AN D DIRECT THE REGISTRY TO FIX THE APPEAL FOR RE-HEARING IN DUE COURSE. 5. RESULTANTLY, THE MISCELLANEOUS PETITION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 18 TH DAY OF JANUARY, 2013 AT CHENNAI. SD/- SD/- ( DR. O.K.NARAYANAN) ( VIKAS AWASTHY ) VICE-PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 18 TH JANUARY, 2013. SOMU M.P.NO. 228/MD S/2012 3 COPY TO: (1) APPELLANT (4) CIT( A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.