Dr. Gopalan Narayanan, CHENNAI V. ITO, CHENNAI

MA 288/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5985 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RU GEORGE
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B/SMC, CHENNAI . , ! BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER '#'# / M.P. NO.288/MDS/2017 (ARISING IN I.T.A. NO.2087/MDS/2016) $ % #&% / ASSESSMENT YEAR : 2011-12 DR. GOPALAN NARAYANAN @ G.NARAYANAN, C/O. MR. G.VASUDEVAN, NO.70, R.E.APARTMENTS, 1 ST FLOOR, ARYA GOWDA ROAD, WEST MAMBALAM, CHENNAI 600 033. [PAN: AIMPN 9226B] VS. INCOME TAX OFFICER, INTERNATIONAL TAXATION-2(1), CHENNAI. ( /APPLICANT ) ( / RESPONDENT ) '(% ) /PETITIONER BY : SHRI N.DEVANATHAN, ADVOCATE '+(, ) / RESPONDENT BY : SHRI RUBY GEORGE, CIT - # ) . / DATE OF HEARING : 29.12.2017 /& ) . / DATE OF PRONOUNCEMENT : 29.12.2017 /O R D E R PER MOHAN ALANKAMONY, A.M : THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALLING THE EX-PARTE ORDER PASSED BY THE TRIBUNAL FOR NON-A PPEARANCE IN ITA NO.2087/MDS/2016 DATED 05.10.2017 FOR THE ASSESSMEN T YEAR 2011-12. 2. THE LD. AR SUBMITTED BEFORE US THAT WHEN THE A PPEAL WAS TAKEN UP FOR HEARING HE WAS ARGUING BEFORE ANOTHER BENCH AND BY THAT TIME HE COULD REACH THE COURT THE APPEAL WAS DISPOSED OFF FOR NON-APPEA RANCE. HE THEREFORE PLEADED 2 M.A NO.288/MDS/2017 THAT ONE MORE OPPORTUNITY MAY BE GRANTED SO THAT HE CAN PRESENT THE CASE BEFORE THE BENCH. THE LD. DR STRONGLY OBJECTED TO THE SUBM ISSION OF THE LD. AR. 3. I HAVE HEARD THE RIVAL SUBMISSION AND PERUSED TH E MATERIALS ON RECORD. CONSIDERING THE PRAYER OF THE LD. AR, I AM OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE OF BE ING HEARD BECAUSE ON THE EARLIER OCCASION THE LD. AR WAS NOT ABLE TO APPEAR BEFORE THE BENCH DUE TO GENUINE REASON. THEREFORE, IN THE INTEREST OF JUSTI CE, I HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 5.10.2017 AND POST THE APPEAL FO R HEARING ON 8.02.2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT NOTICE NEED NOT BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON DECEMBER 29, 2017 AT CHENNAI SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED, DECEMBER 29, 2017 EDN ) '$.2' 3'&. /COPY TO: 1. '(% /PETITIONER 2. '+(, /RESPONDENT 3. - 4. ( )/CIT(A) 4. - 4. /CIT 5. '#56 '$.$ /DR 6. /GF