G. Shanmuganathan, Coimbatore V. DCIT, Coimbatore

MA 231/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5527 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 28-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: S RAMACHANDRAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI ... , . , $% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.231/MDS/2017 IN I.T.A.NO.2654/MDS/2016 ( / ASSESSMENT YEAR : 2007-08) SHRI G. SHANMUGANATHAN, C/O. S RAMACHANDRAN, CA SETHURAM, 15, SUNDARESA IYER LAYOUT, TRICHY ROAD, COIMBATORE 18. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- I, COIMBATORE PAN: AQEPS4036J (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI S. RAMACHANDRAN, CA /RESPONDENT BY : SHRI S. VIJAYAPRABHA, JCIT /DATE OF HEARING : 13.10.2017 /DATE OF PRONOUNCEMENT : 13.10.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.2654/MDS/2016 DATED 10.07.2017 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT HE WAS ON TOUR ABROAD AND THEREFORE HE COULD NOT ATTEND THE HEARING BEFORE TH E BENCH ON 10.07.2017. HE FURTHER SUBMITTED HE HAD FILED ADJOURNMENT LETTE R, HOWEVER DUE TO OVERSIGHT IT WAS NOT PLACED BEFORE THE BENCH AT THE TIME OF HEARING. THEREFORE THE TRIBUNAL PASSED AN EX-PARTE ORDER DISM ISSING THE APPEAL OF THE ASSESSEE IN LIMINI FOR WANT OF PROSECUTION. IT WAS THEREFORE PLEADED THAT 2 MP NO.231/MDS/2017 THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUN ITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 10.07.2017 . 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CO NSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE. ACCORDINGLY, WE HEREBY GRANT ONE MORE OPP ORTUNITY TO THE ASSESSEE BY RECALLING THE ORDER OF THE TRIBUNAL DATE D 10.07.2017 AND HEREBY DIRECT THE REGISTRY TO POST THE APPEAL FOR H EARING ON 13.12.2017. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN C OURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH OCTOBER, 2017 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 13 TH OCTOBER, 2017 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.