M.C.Ranganathan & Co., CHENNAI V. ITO, CHENNAI

MA 271/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5982 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: G BASKAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.271/MDS/2017 (IN I.T.A. NO.1346/MDS/2017) & '& / ASSESSMENT YEAR : 2013-14 M/S M.C. RANGANATHAN & CO., 147/1, SUCONS SIVAGAMI SQUARE, G.N. CHETTY ROAD, T. NAGAR, CHENNAI - 600 017. PAN : AAEFM 7466 Q V. THE INCOME TAX OFFICER, NON CORPORATE WARD 1(3), CHENNAI - 600 034. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI G. BASKAR, ADVOCATE )+*, . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 08.12.2017 2!' . 1# / DATE OF PRONOUNCEMENT : 08.12.2017 / 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 02.08.2017. 2. SHRI G. BASKAR, THE LD.COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE, A PARTNERSHIP FIRM, RECEIVED THE NOTICE FOR HEARING ON 02.08.2017. HOWEVER, DUE TO UNAVOIDABLE CIRCUMS TANCES, THE 2 M.P. NO.271/MDS/17 ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 0 2.08.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ACCORDING TO THE LD. COUNSEL, ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE T O ARGUE THE CASE ON MERIT. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE ASSESSEE WAS PREVENTED FROM REASONABLE CAUSE DUE TO UNAVOIDABLE CIRCUMSTANCES. MOREOVER, THE OBJECT OF THE INCOME- TAX PROCEEDING IS TO QUANTIFY THE TAXABLE INCOME AND LEVY TAX THER EON. THEREFORE, GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD N OT PREJUDICE TO THE INTERESTS OF REVENUE IN ANY WAY. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUST ICE. THEREFORE, IN EXERCISE OF POWER CONFERRED ON THIS TRIBUNAL UND ER PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THE ORDE R OF THIS TRIBUNAL DATED 02.08.2017 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.1346 /MDS/2017 IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGI STRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 08.02.2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PA RTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE N OTICE OF HEARING. 3 M.P. NO.271/MDS/17 IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREAT ED AS NOTICE FOR HEARING ON 08.02.2018. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH DECEMBER, 2017 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 8 TH DECEMBER, 2017. KRI. . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.