G.Selvaraj, Chidambaram V. ITO, Cuddalore

MA 301/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5983 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 25-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RU GEORGE
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C/SMC, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER !'!' / M.P. NO.301/MDS/2017 (ARISING IN I.T.A. NO.1183/MDS/2017) # $ '%$ / ASSESSMENT YEAR : 1996-97 G.SELVARAJ, THERKU VIRUDHANGA NALLUR POST, T.NEDUNJERI (VIA), CHIDAMBARAM TALUK. [PAN: AMDPS 1271Q] VS. INCOME TAX OFFICER, WARD-1(3), 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.1183/MDS/2017 DATED 26.09.2017 FOR THE ASSESSMEN T YEAR 1996-97. 2. THE LD. AR SUBMITTED BEFORE ME THAT HE HAD TO UNDERGO PHYSIOTHERAPY DUE TO FALL FROM THE STAIR BECAUSE OF WHICH HE ARRI VED LATE BEFORE THE BENCH. BY THE TIME HE COULD APPEAR BEFORE THE BENCH THE CASE WAS TAKEN UP FOR HEARING AND DISMISSED FOR NON-APPEARANCE. HE THEREFORE PLEADED THAT ONE MORE OPPORTUNITY 2 M.A NO.301/MDS/2017 MAY BE GRANTED SO THAT HE CAN PRESENT THE CASE BEFO RE THE BENCH. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION 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 O PINION 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 26.09.2017 AND POST THE APPEAL F OR 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, / /DATED, DECEMBER 29, 2017 EDN ( &#-1! 2!%- /COPY TO: 1. &'$ /PETITIONER 2. &*'+ /RESPONDENT 3. , 3- ( )/CIT(A) 4. , 3- /CIT 5. !'45 &#-# /DR 6. /GF