Dr.R.S.Murugesan, M.S., Thuraiyur V. DCIT, Thanjavur

MA 231/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7371 (ITAT-CHENNAI)
• Duration Of Justice: 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 22-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: R MEENAKSHISUNDARAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER] M.P.NO. 230 & 231/MDS/2011 [ARISING OUT OF I .T.A NO. 742 AND 743/MDS/2009 ] ASSESSMENT YEARS : 2001-02 AND 2002-03 DR.R.S.MURUGESAN, M.S YASHODHA CLINIC MUTHUPET THIRUTHURAIPOODI TALUK THURAIYUR DISTRICT [PAN AAOPM9334P] VS THE DY. CIT CIRCLE 1 THANJAVUR (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI R.MEENAKSHISUNDARAM, ADVOCATE RESPONDENT BY : SHRI K.E.B RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 02-12-2011 DATE OF PRONOUNCEMENT : 02-12-2012 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THESE MISCELLANEOUS PETITIONS HAVE B EEN FILED BY THE ASSESSEE TO RECALL THE EX-PARTE ORDER DATED 04.5.20 11 PASSED IN I.T.A.NOS. 742 & 743/MDS/2009, FOR ASSESSMENT YEARS 2001-02 AND 2002-03, UNDER THE PRECINCT OF SECTION 254(2) OF TH E INCOME-TAX ACT, 1961. 2. IT IS STATED IN THE PETITION THAT THE ASSESSEE HAS INSTRUCTED HIS COUNSEL TO SEEK ADJOURNMENT, BUT DUE TO HIS ILLNESS , HE OMITTED TO FILE M.P 230 & 231/11 :- 2 -: THE ADJOURNMENT PETITION. THE ABSENCE OF THE COUNS EL WAS NEITHER WILLFUL NOR WANTON BUT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND TH AT THERE WAS REASONABLE AND SUFFICIENT CAUSE WHICH PREVENTED THE ASSESSEES COUNSEL FROM APPEARING BEFORE THE TRIBUNAL. WE, TH EREFORE, RECALL THE ORDER IN QUESTION AN DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING ON 19.01.2012. AS THE DATE WAS PRONOUNCED IN THE O PEN COURT, THERE IS NO NEED TO ISSUE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS S TAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 2.12.2011. SD/- SD/- (N.S.SAINI) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 02 ND DECEMBER, 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR