R.Balachandran, CHENNAI V. ITO, Dindigul

MA 304/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5195 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 09-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: ANAND BABUNATH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO. 304/MDS/2016 [ IN I.T.A. NO. 404/MDS/2016] ASSESSMENT YEAR: 2009-10 SHRI R. BALACHANDRAN, FLAT NO.2A, BLOCK NO.1, SECOND FLOOR, SHYAMALA GARDENS, 136, ARCOT ROAD, CHENNAI 600 093. PAN: AAZPB4121E V. THE INCOME TAX OFFICER, BUSINESS WARD 1(1), DINDIGUL. ( APPLICANT) ( / RESPONDENT) APPLICANT BY : SHRI ANAND BABU NATH, CA RESPONDENT BY : SHRI SUPRIY O PAL, JCIT /DATE OF HEARING : 20.01.2017 /DATE OF PRONOUNCEMENT : 20.01.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION PRAYING FOR RECALLING THE ORDER OF THIS TRIBUNAL DA TED 13.04.2016. 2. SHRI ANAND BABUNATH, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT PRES ENT BEFORE THIS 2 M.A. NO. 304/MDS/2016 TRIBUNAL ON 13.04.2016, WHEN THE APPEAL WAS TAKEN U P FOR HEARING DUE TO ILL HEALTH. THEREFORE AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE FOR ARGUING THE CASE ON MERIT. ACCORDING TO THE LD. REPRESENTATIVE, THE ASSESSEE HAS NO INTENTION TO DR AG ON THE PROCEEDING AND IN FACT INTENDED TO ARGUE THE CASE A T AN EARLY OPPORTUNITY. 3. WE HEARD, SHIR SUPRIYO PAL, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT T HE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 13.04.2016, WHEN THE APPEAL WAS TAKEN UP FOR HEARING, DUE TO ILL HEALTH. THERE FORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THIS TRIBUNAL ON SUFFICIENT CASE. THEREFORE IN EXERCISE OF THE POWERS CONFERRED ON THIS TRIBUNAL U NDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULE S, 1963, THE ORDER OF THIS TRIBUNAL DATED 13.04.2016 IS HEREBY R ECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.404/MDS /2016 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 06.03.2017 . SINCE, THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, IN THE P RESENCE OF BOTH 3 M.A. NO. 304/MDS/2016 THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGIST RY TO ISSUE NOTICE OF HEARING FOR HEARING ON 06.03.2017. IN OTHER WO RDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING. 5. WITH THE ABOVE OBSERVATION THE MISCELLANEOUS PET ITION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JANUARY, 2017 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, / DATED, THE 20 TH JANUARY, 2017. JR. /COPY TO: 1. APPLICANT 2. /RESPONDENT 3. ( )/CIT(A)-1, MADURAI 4. /CIT, 5. ! /DR 6. '#$ /GF.