K.Devaraja @ Devaraj, CHENNAI V. ACIT, Coimbatore

MA 28/CHNY/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0196 (ITAT-CHENNAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 13-03-2013
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA JT
• Assessee Lawyers: N MUTHUKUMARAN RETD ACIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI [BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER] M.P.NOS.23 TO 28/MDS/2013 [IN I.T.A.NOS.762 TO 767/MDS/2012] ASSESSMENT YEARS : 2001-02 TO 2004-05, 2006-07 & 2007-08 K. DEVARAJA @ DEVARAJ C/O N.MUTHUKUMARAN NO.52, AVM AVENUE FIRST MAIN ROAD VIRUGAMBAKKAM CHENNAI 600 092 [PAN ADVPD 1285G] VS THE ACIT CENTRAL CIRCLE II COIMBATORE (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI N. MUTHUKUMARAN, (RETD.ACIT) RESPONDENT BY : SHRI S. DAS GUPTA, JT. CIT DATE OF HEARING : 12.4.2013 DATE OF PRONOUNCEMENT : 12.4.2013 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THESE ARE THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL IN I .T.A.NOS.762 TO 767/MDS/2012, DATED 4.1.2013, FOR ASSESSMENT YEARS 2001-02 TO 2004-05, 2006-07 & 2007-08. M.P.NOS.23 TO 28/13 :- 2 -: 2. IN THE MISCELLANEOUS PETITIONS THE ASSESSEE S TATED THAT ITS COUNSEL COULD NOT APPEAR BEFORE THE BENCH ON 3.1.20 13 AS HE WAS HELD UP IN THE OTHER BENCH FOR HEARING. BEFORE REACHING THE A BENCH, THE CASE WAS DISPOSED OF. THEREFORE, THE ASSESSEE PRAYE D FOR ALLOWING AN OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CL AIM. 3. WE ARE SATISFIED THAT THE ASSESSEE HAS REASONAB LE CAUSE FOR NOT BEING PRESENT ON THE DATE OF HEARING OF THE APP EAL. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL OUR CONSOLIDATED ORDER DATED 4.1.2013 AND FIX THE HEARING OF THE APPEALS ON 17.6.2013. B OTH THE PARTIES WERE INFORMED IN THE COURT. HENCE, NOTICE OF HEARING I S DISPENSED WITH. ORDER PRONOUNCED ON FRIDAY, THE 12 TH OF APRIL, 2013 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED: 12 TH APRIL, 2013 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR