J.Nagendran, Coimbatore V. DCIT, Coimbatore

MA 257/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4694 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SOUNDARARAJAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P.NO.257/CHNY/2019 (IN ./I.T.A. NO.1749/CHNY/2016) ! / ASSESSMENT YEAR : 2011-2012. SHRI. J. NAGENDRAN, NO.3, KALINGARAYAN STREET, RAMNAGAR, COIMBATORE 641 009. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE II, COIMBATORE [PAN ABEPN 1149A] '# $ % / APPELLANT BY : SHRI. N. ARJUNRAJ, ADVOCATE &' '# $ % /RESPONDENT BY : SHRI. A. SOUNDARARAJAN, ADDL. CIT ( ) $ * /DATE OF HEARING : 21-02-2020 +,! $ * /DATE OF PRONOUNCEMENT : 24-02-2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE UNDER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES 19 63 SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 27.09.2019 IN ITA NO. 1749/CHNY/2016, FOR ASSESSMENT YEAR 2011-2012. IT IS SUBMITTED THAT ASSESSEE COULD NOT ENTER APPEARANCE ON THE DATE OF HEARING FOR THE REASONS BEYOND MP NO.257/2019. :- 2 -: HIS CONTROL AND PRAYED THAT EX-PARTE ORDER MAY BE RECALLED FOR FRESH HEARING. 2. ON THE OTHER HAND, THE LD. SR. DR DID NOT OPPOSE T HE MISCELLANEOUS PETITION. 3. HAVING CONSIDERED THE MATTER, WE ARE OF THE CONSIDE RED OPINION THAT THE ASSESSEE HAD JUST AND REASONABLE CAUSE FOR NOT ENTERING APPEARANCE. THEREFORE, WE ARE OF THE CONSIDERED OPI NION THAT IT IS FIT CASE TO RECALL THE APPEAL. IT IS ORDERED ACCORDINGL Y. THE APPEAL IS REFIXED FOR HEARING ON 21.04.2020. THERE SHALL BE N O SEPARATE NOTICE OF HEARING IS NECESSARY TO PARTIES SINCE THE DATE IS D ECLARED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 24 TH DAY OF FEBRUARY, 2020 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER - ) / CHENNAI . / DATED: 24TH FEBRUARY, 2020 KV $ &*01 21!* / COPY TO: 1 . '# / APPELLANT 3. ( 3* () / CIT(A) 5. 16 &*7 / DR 2. &' '# / RESPONDENT 4. ( 3* / CIT 6. 8 9) / GF