G.Malliga, CHENNAI V. DCIT, CHENNAI

MA 26/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4292 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 03-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , . , # $ BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER M.P.NOS.23 TO 26/MDS/2016 ( ./ IN I.T.A.NO.1372 TO 1375/MDS/2015) ( / ASSESSMENT YEARS : 1995-96 & 1996-97) SMT. G. MALLIGA, 13, 6 TH CROSS STREET, LAKE AREA, NUNGAMBAKKAM, CHENNAI-600 034. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(I) CHENNAI-600 034. PAN:AFFPM4644A (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. N.DEVANATHAN, ADVOCATE /RESPONDENT BY : MR. P.RADHAKRISHNAN, JCIT /DATE OF HEARING : 22 ND APRIL, 2016 /DATE OF PRONOUNCEMENT : 22 ND APRIL, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRI BUNAL IN ITA NOS.1372 TO 1375/MDS/2015 DATED 12.10.2015 PASSE D EX- PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE EAR LIER OCCASION I.E. 12.10.2015. THEREFORE, IT IS PRAYED T HAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PU RSUE THE APPEALS BY RECALLING THE EX-PARTE ORDER. 2 MP NOS.23TO 26/MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE ITS CASE BEFORE THE TRIBUNAL, BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH. THEREFORE, IN THE IN THE INTERES T OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 12 .10.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING IN DUE COURSE. 5. IN THE RESULT, ALL THE FOUR MISCELLANEOUS PETIT IONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 22 ND APRIL, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED THE 22 ND APRIL, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .