C.Muneeswara Pandian, CHENNAI V. ACIT, CHENNAI

MA 302/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5743 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 30-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC D BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.302/MDS/2017 IN I.T.A.NO.1230/MDS/2017 ( / ASSESSMENT YEAR :2008-09) SHRI C. MUNEESWARA PANDIAN, NO.59, ANNAI INDIRA NAGAR, OLD MAHABALIPURAM ROAD, THORAIPAKKAM, CHENNAI 600 096 VS THE ACIT, SALARY CIRCLE V, CHENNAI. PAN: AFGPM1241J (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI ABHISHEK MURALI, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 02.02.2018 /DATE OF PRONOUNCEMENT : 02.02.2018 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A . NO.1230/MDS/2017 DATED 24.07.2017 FOR THE ASSESSMENT YEAR 2008-09 PA SSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT DUE TO UNAVOI DABLE CIRCUMSTANCES HE WAS OUT OF COUNTRY ON THE DATE OF HEARING AND THEREFORE HE COULD APPEAR BEFORE THE BENCH. THE LD .AR THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 24.07.2017. 2 MP NO.302/MDS/2017 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION O F THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH I DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE/LD.AR FOR NOT APPEARING BE FORE THE BENCH ON 24.07.2017, IN THE INTEREST OF JUSTICE, I HEREBY GR ANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORD ER OF THE TRIBUNAL DATED 24.07.2017 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING ON 19.03.2018. SINCE BOTH THE PARTIES WERE INTIMATE D IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND FEBRUARY, 2018 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 2 ND FEBRUARY, 2018 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% ) /CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.