Dr. Gopalan Narayanan, CHENNAI V. ITO, CHENNAI

MA 241/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5758 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: N DEVANATHAN
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC B BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.241/MDS/2017 IN I.T.A.NO.2087/MDS/2016 ( / ASSESSMENT YEAR :2011-12) DR. GOPALAN NARAYANAN, C/O. MR. G. VASUDEVAN, NO.70, R.E. APARTMENTS, 1 ST FLOOR, ARYA GOWDA ROAD, WEST MAMBALAM, CHENNAI 600 033. VS THE ITO, INTERNATIONAL TAXATION 2(1), CHENNAI 34. PAN: AIMPN9336B (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI N. DEVANATHAN, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 15.09.2017 /DATE OF PRONOUNCEMENT : 15.09 .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.2087/MDS/2016 DATED 06.07.2017 PASSED EX-PARTE F OR NON- APPEARANCE. 2 MP NO.241/MDS/2017 2. THE LD.AR SUBMITTED BEFORE US THAT THE COUNSEL O F THE ASSESSEE HAD UNDERGONE SURGERY AND THEREFORE UNABLE TO ATTEND THE HEARING BEFORE THE BENCH ON 06.07.2017. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER O F THE TRIBUNAL DATED 06.07.2017. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETI TION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CO NSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNI TY SHOULD BE PROVIDED TO THE ASSESSEE BECAUSE ON THE EARLIER INS TANCE THE ASSESSEES REPRESENTATIVE COULD NOT ATTEND THE HEAR ING DUE TO MEDICAL REASONS. ACCORDINGLY, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE BY RECALLING THE ORDER OF THE TRIBUNAL DATED 06.07.2017 AND HEREBY DIRECT THE REGISTRY TO POST THE 3 MP NO.241/MDS/2017 APPEAL FOR HEARING ON 05.10.2017. SINCE BOTH THE PA RTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISS UED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH SEPTEMBER, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 15 TH SEPTEMBER, 2017 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.