Sekhar Alagappan, CHENNAI V. ITO, CHENNAI

MA 27/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6548 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: SITARA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER %% / M.P. NO.27/CHNY/2018 (IN I.T.A. NO.999/MDS/2017) & '& / ASSESSMENT YEAR : 2012-13 SHRI SEKHAR ALAGAPPAN, C/O D. MOHNOT & CO., CHARTERED ACCOUNTANTS, NO.28, OLD NO.38, COLLEGE ROAD, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AAAPA 6676 J V. THE INCOME TAX OFFICER, NON CORPORATE WARD 15(4), CHENNAI - 600 034. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : MS. SITARA, ADVOCATE )+*, . / / RESPONDENT BY : SHRI N. MADHAVAN, JCIT 0 . 1# / DATE OF HEARING : 11.05.2018 23' . 1# / DATE OF PRONOUNCEMENT : 11.05.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 13.09.2017. 2. MS. SITARA, THE LD.COUNSEL FOR THE ASSESSEE, SUB MITTED THAT THE APPEAL OF THE ASSESSEE WAS POSTED ON 13.09.2017 . DUE TO 2 M .P. NO.27/CHNY/18 INADVERTENCE, THE DATE OF HEARING WAS WRONGLY NOTED BY THE LD.COUNSEL, THEREFORE, THEY COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 13.09.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . THE LD.COUNSEL SUBMITTED THAT AN OPPORTUNITY MAY BE GIV EN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. WE HEARD SHRI N. MADHAVAN, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT DUE TO INADVERTENCE, THE LD.COUNSEL HAD WRONGLY TAKEN NOTE OF THE DATE O F HEARING. THIS PREVENTED THE ASSESSEE FROM APPEARING BEFORE THIS T RIBUNAL. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE T HE CASE ON MERIT. GIVING SUCH AN OPPORTUNITY TO THE ASSESSEE WOULD NOT PREJUDICE THE INTERESTS OF REVENUE IN ANY WAY. THI S TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ONE MORE OPPORTU NITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUST ICE. HENCE, THE ORDER OF THIS TRIBUNAL DATED 13.09.2017 IS HEREBY R ECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.999/MDS/2017 ST ANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRE CTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 10.07.2018 BEFORE THE REGULAR BENCH. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESE NCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY T O ISSUE A SEPARATE 3 M .P. NO.27/CHNY/18 NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 10.07.2018. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED COURT IN THE OPEN COURT ON 11 TH MAY, 2018 AT CHENNAI. SD/- SD/- ( !) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 11 TH MAY, 2018. KRI. . )16% 7%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. %9 )1 /DR 6. :& ; /GF.