A.Khader Mohideen, CHENNAI V. DCIT, CHENNAI

MA 254/CHNY/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0485 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-06-2013
• Assessment Year: 1999-2000
• Appeal Filed On: 16-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA JT
• Assessee Lawyers: B RAMAKRISHNAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI [BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI S. S. GODARA, JUDICIAL MEMBER] M.P.NOS.254 TO 256/MDS/2012 [IN I.T.A.NOS.1172 TO 1174/MDS/2012] ASSESSMENT YEARS : 1999-2000, 2000-01 AND 2004 -05 SHRI A. KHADER MOHIDEEN NO.95, PIDARIYAR KOIL STREET CHENNAI 600 001 VS THE DY. CIT BUSINESS CIRCLE VIII CHENNAI [PAN AAEPM8164H] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI B. RAMAKRISHNAN, CA RESPONDENT BY : SHRI S. DASGUPTA, JT. CIT DATE OF HEARING : 28-06-2013 DATE OF PRONOUNCEMENT : 28-06-2013 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THESE MISCELLANEOUS PETITIONS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIB UNAL DATED 31.7.2012, PASSED EX-PARTE, FOR ASSESSMENT YEARS 19 99-2000, 2000-01 AND 2004-05. 2. IN THE PETITIONS THE ASSESSEE HAS STATED THAT SHRI B. RAMAKRISHNAN, C.A., WHO WAS HANDLING THE CASE HAD T O TRAVEL OUT OF THE COUNTRY ON 27.7.2012 AND HE HAD SIGNED AN ADJOU RNMENT PETITION AND LEFT THE SAME WITH HIS JUNIOR FOR FILING BEFORE THE TRIBUNAL. HOWEVER, THE JUNIOR FAILED TO FILE THE SAME BEFORE THE TRIBUNAL AS THE M.P.NOS.254 TO 256/12 :- 2 -: SAME WAS MISPLACED BY HIM. BY RELYING ON THE DECISI ON OF THE KOLTATA BENCH OF THE TRIBUNAL IN THE CASE OF SIBNATH PRAMAN ICK VS ITO, 44 ITD 724(CAL), THE PETITIONER PRAYED FOR RECALLING OF T HE CONSOLIDATED ORDER OF THE TRIBUNAL AND RESTORATION OF THE APPEALS. 3. THE LD. DR HAS NO OBJECTION TO RECALLING OF THE ORD ER OF THE TRIBUNAL DATED 31.7.2012 AND HEARING THE APPEALS ON MERIT. 4. IN VIEW OF THE FOREGOING REASONS, WE ARE OF THE CONSIDERED OPINION THAT THERE WAS REASONABLE CAUSE WHICH PREVE NTED THE ASSESSEE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING OF THE APPEALS. WE, THEREFORE, IN THE INTE REST OF JUSTICE, RECALL THE CONSOLIDATED ORDER DATED 31.7.2012 PASSED IN I. T.A.NOS. 1172 TO 1174/MDS/2012 AND RESTORE THE APPEALS BACK TO ITS O RIGINAL NUMBER FOR HEARING THE APPEALS. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 28 TH OF JUNE, 2013, AT CHENNAI. SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED: 28 TH JUNE, 2013 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR