Sri A.V. Gopalakrishnan, CHENNAI V. ITO, CHENNAI

MA 232/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5524 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 13-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NATARAJA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , ! ' ! #$%,'( BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.232/MDS/2017 IN I.T.A.NO.3163/MDS/2016 ( / ASSESSMENT YEAR :2007-08) SHRI A. V. GOPALAKRISHNAN, NO.48/83, PUDUPET STREET, ALANDUR, CHENNAI 16. VS THE INCOME TAX OFFICER, NON CORPORATE WARD 16(3), CHENNAI PAN: APXPG8729G (PETITIONER) ( / RESPONDENT) APPLICANT BY : NONE /RESPONDENT BY : SHRI NATARAJA, JCIT /DATE OF HEARING : 20.10.2017 /DATE OF PRONOUNCEMENT : 24.10.2017 / 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 ITA N O.3163/MDS/2016 DATED 03.04.2017 FOR THE ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE IN HIS MISCELLANEOUS PETITION DATED 13.07.2017 HAS SUBMITTED BEFORE US THAT THE LD.AR OF THE ASSESSEE WAS OUT-OF-STATION ON THE DATE OF HEARING ON 03.04.2017 AND FURTHER TH E ASSESSEE HIMSELF WAS ILL AND THEREFORE UNABLE TO BE PRESENT BEFORE T HE BENCH ON THE EARLIER OCCASION. THE ASSESSEE HAS ALSO ENCLOSED T HE COPY OF THE 2 MP NO.232/MDS/2017 APPEAL FEES CHALLAN OF RS.10,000/- PAID ON 12.01.20 17. HE HAS FURTHER PLEADED THAT THE EX-PARTE ORDER OF THE TRIBUNAL DAT ED 03.04.2017 MAY BE RECALLED THEREBY GIVING SUFFICIENT OPPORTUNITY T O THE ASSESSEE OF BEING HEARD. 3. THE LD.DR STRONGLY OPPOSED TO THE WRITTEN SUBMIS SION OF THE ASSESSEE. 4. AFTER HEARING THE LD.DR AND TAKING INTO CONSIDER ATION OF THE FACTS PRESENTED BEFORE US BY THE ASSESSEE VIDE HIS WRITTE N SUBMISSION, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NON-APPEARANCE ON THE EARLIER OCCASION. THEREF ORE IN THE INTEREST OF JUSTICE WE HEREBY RECALL THE ORDER OF THE TRIBUN AL DATED 03.04.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL IN DUE C OURSE. THE REGISTRY IS ALSO HEREBY DIRECTED TO INTIMATE BOTH THE PARTIE S. 5. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 24 TH OCTOBER, 2017 AT CHENNAI. SD/- SD/- ( ! ' ! # $% ) (DUVVURU R.L REDDY) ' /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 24 TH OCTOBER, 2017 3 MP NO.232/MDS/2017 RSR $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% ) /CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.