Shri V.Thilakar, CHENNAI V. DCIT, CHENNAI

MA 237/CHNY/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7489 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-01-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 16-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RANGAR AJAN JR
• Assessee Lawyers: T VASUDEVAN MR K RAVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER M.P. NO237/MDS/2011 (IN ITA. NO.1192/MDS/2011) ASSESSMENT YEAR : 2007-08 MR. V. THILAKAR, 327/2, THIRUVOTTIYUR HIGH ROAD, THIRUVOTTIYUR, CHENNAI-600 019. PAN: ACNPT5229M VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-XII CHENNAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T .VASUDEVAN FOR MR. K.RAVI RESPONDENT BY : SHRI K.E.B .RANGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 6 TH JANUARY, 2012 DATE OF PRONOUNCEMENT : 6 TH JANUARY, 2012 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE TO RECALL THE EX-PARTE ORDER DATED 14.09.2011 PASSED I N I.T.A. NO 1192/MDS/2011, FOR ASSESSMENT YEAR 2007-08 UNDER T HE PRECINCTS OF SECTION 254(2) OF THE INCOME-TAX ACT, 1961. 2. IT IS STATED IN THE PETITION THAT THE NOTICE OF HEARING WAS NOT BROUGHT TO HIS KNOWLEDGE BY HIS FAMILY MEMB ERS ON M.P. NO.237 MDS/2011 2 ACCOUNT OF FAMILY DISPUTES. FURTHER, THE ASSESSEE COULD NOT HAND OVER THE APPEAL PAPERS TO THE AUTHORIZED REPRE SENTATIVE BEFORE THE DATE OF HEARING. THE ABSENCE OF THE ASSE SSEE OR COUNSEL WAS NEITHER WILLFUL NOR WANTON BUT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL. THE ASSESSEE HAS FILED AN AFFIDAVIT DATED 10 TH NOVEMBER, 2011 TO THIS EFFECT. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND TH AT THERE WAS REASONABLE AND SUFFICIENT CAUSE WHICH PRE VENTED THE ASSESSEES COUNSEL FROM APPEARING BEFORE THE TR IBUNAL. WE, THEREFORE, RECALL THE ORDER IN QUESTION AND DIR ECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 22 ND MARCH, 2012. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 6 TH JANUARY, 2012 AT CHENNAI. SD/- SD/- (DR. O.K.NARAYANAN) (HARI OM MARATHA) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 6 TH JANUARY, 2012. SOMU M.P. NO.237 MDS/2011 3 COPY TO: (1) APPELLANT ( 4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.