G.Malliga, CHENNAI V. ITO, CHENNAI

MA 303/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5742 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 25-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: N DEVANATHAN
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC A BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.303/MDS/2017 IN I.T.A.NO.760/MDS/2017 ( / ASSESSMENT YEAR :1997-98) SMT. G. MALLIGA, NO.13, 6 TH STRET, LAKE AREA, NUNGAMBAKKAM, CHENNAI 34. THE INCOME TAX OFFICER, NON CORPORATE WARD 3(4), CHENNAI. PAN: AFFPM4644A (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI N. DEVANATHAN, 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 EX-PARTE FOR NON-APPEARANCE IN I.T.A. NO.760/MDS/2017 DATED 01.08.2017 FOR THE ASS ESSMENT YEAR 1997-98. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THA T AT THE TIME OF HEARING, HE WAS ARGUING IN ANOTHER APPEAL BEFORE TH E OTHER BENCH OF THE TRIBUNAL. BEFORE HE COULD REACH THE COURT THE BENCH HAD ALREADY PRONOUNCED THE ORDER BY DISMISSING THE APPEAL IN LI MINI. THE LD.AR THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE 2 MP NO.303/MDS/2017 OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER O F THE TRIBUNAL DATED 01.08.2017. 3. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD. AR. 4. AFTER HEARING BOTH THE SIDES, I AM OF THE OPIN ION 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 INTE REST OF JUSTICE, I HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE O F BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 01.08.201 7 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 12.03.20 18. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NE ED 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.