Dr. P.S.Ganesh, CHENNAI V. ACIT, CHENNAI

MA 28/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8005 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI [BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER] M.P.NO.28/MDS/2012 [IN I.T.A NO. 11/MDS/2012] ASSESSMENT YEAR : 2005-06 DR. P.S.GANESH C/O S.SRIDHAR, ADVOCATE NEW NO.14, OLD NO.82, FLAT NO.5 1 ST AVENUE, INDIRA NAGAR ADYAR, CHENNAI 600 020 VS THE ACIT BUSINESS CIRCLE III CHENNAI [PAN - AAIPG6561A] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 20-04-2012 DATE OF PRONOUNCEMENT : 20-04-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL PASSED IN I.T.A.NO.11/MDS /2012, DATED 12.3.2012. 2. IN THIS MISCELLANEOUS PETITION THE ASSESSEE HAS SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSES SEE FOR NOT APPEARING ON THE DATE OF HEARING EVEN AFTER SERVICE OF NOTICE THROUGH REGISTERED POST EVIDENCED BY THE ACKNOWLEDGEMENT CA RD OF THE POST OFFICE EVIDENCING SERVICE OF NOTICE ON 10.1.2012. MP 28/12 :- 2 -: 3. THE ASSESSEE HAS SUBMITTED THAT THE COUNSEL OF THE ASSESSEE, SHRI S.SRIDHAR HAD APPEARED ON THAT DAY BEFORE THE BENCH IN RESPECT OF OTHER MATTERS/APPEALS AT SL NOS. 1 TO 4, 6 AND 12 O F THE CAUSE LIST. THE APPEAL OF THE ASSESSEE WAS LISTED AT SL.NO.18 AND DUE TO OVERSIGHT AND INADVERTENT MISTAKE OF THE COUNSEL, T HE ASSESSEES CASE WAS NOT REPRESENTED BY HIM AS THE NAME OF THE COUNS EL WAS NOT MENTIONED IN THE CAUSE LIST CIRCULATED ON THE DATE OF HEARING. 4. WE FIND THAT THE EXPLANATION GIVEN BY THE ASSESSEE FOR NOT PUTTING IN APPEARANCE BEFORE THE TRIBUNAL ON THE DA TE OF HEARING FIXED ON 12.3.2012 TO BE A PLAUSIBLE ONE. HENCE, WE RECA LL OUR ORDER DATED 12.3.2012 PASSED IN I.T.A.NO.11/MDS/2012 IN ASSESSM ENT YEAR 2005- 06 AND RESTORE THE APPEAL BACK TO ITS ORIGINAL NUMB ER. THE APPEAL IS FIXED FOR HEARING ON 10.5.2012. BOTH THE PARTIES A RE INFORMED IN THE OPEN COURT, HENCE, NOTICE OF HEARING IS DISPENSED W ITH. 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.4.2012. SD/- SD/- (V. DURGA RAO) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER DATED: 20 TH APRIL, 2012 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR