M.Abdul Haque, Coonoor V. ITO, Coimbatore

MA 30/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3740 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 11-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 02-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.30/MDS/2015 (IN I.T.A. NO.2159/MDS/2011)) & '& / ASSESSMENT YEAR : 2007-08 SHRI ABDUL HAQUE, NO.6, SURYA GARDEN, BHARATHI COLONY, PEELAMEDU, COIMBATORE 641 004. PAN : AGPKA 3534 H V. THE INCOME TAX OFFICER, WARD II(4), COIMBATORE. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI T. VASUDEVAN, ADVOCATE )+*, . / / RESPONDENT BY : SH. P. RADHAKRISHNAN, JCIT 0 . 1$ / DATE OF HEARING : 11.12.2015 2!' . 1$ / DATE OF PRONOUNCEMENT : 11.12.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 04.02.2015. 2 M.P. NO.30/MDS/15 2. SHRI T. VASUDEVAN, THE LD.COUNSEL FOR THE ASSESS EE, SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 04.02.2015. HOWEVER, THE NOTICE OF HEARING WAS SER VED ON THE ASSESSEE ON 19.02.2015, WHICH WAS AFTER THE DISPOSA L OF THE APPEAL. IN SUPPORT OF HIS CONTENTION, THE LD.COUNS EL HAS FILED A XEROX COPY OF THE POSTAL COVER. 3. WE HEARD SH. P. RADHAKRISHNAN, THE LD. DEPARTMEN TAL REPRESENTATIVE ALSO. ADMITTEDLY, THE APPEAL WAS FI XED FOR HEARING ON 04.02.2015 AND IT IS NOT IN DISPUTE THAT THE NOT ICE OF HEARING WAS SERVED ONLY ON 19.02.2015. THEREFORE, THIS TRIBUNA L IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED ON SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL ON 04.02. 2015. THEREFORE, IN EXERCISE OF POWER OF THIS TRIBUNAL UN DER PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THE ORDE R OF THIS TRIBUNAL DATED 04.02.2015 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.2159/MDS/2011 STANDS RESTORED ON THE F ILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL FOR FINAL DISPOSAL ON 11.02.2016. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE SEPARA TE NOTICE TO THE PARTIES. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE. 3 M.P. NO.30/MDS/15 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 11 TH DECEMBER, 2015. KRI. . )156 76'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. 69 )1 /DR 6. :& ; /GF.