Ashish Kumar A.Mehta, Coimbatore V. ITO Non Corporate Ward 2(3), CHENNAI

MA 311/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6101 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH : CHENNAI , . , [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] M.P.NO.309 /CHNY/2019 (IN ./ I.T.A. NO.3154/CHNY/2018) [ [ /ASSESSMENT YEAR : 2007-2008 SHRI ASHOK KUMAR B. MEHTA, NO.178, MEHTA B. MEHTA, D.B. ROAD, R.S. PURAM, COIMBATORE 641 002. [PAN ABKPM9259N] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 2(3), COIMBATORE. ( PETITIONER ) ( /RESPONDENT) M.P.NO.310 /CHNY/2019 (IN ./ I.T.A. NO.296/CHNY/2019) [ [ /ASSESSMENT YEAR : 2007-2008 SMT VEENA KUMAR B. ME HTA, NO.178, D.B. ROAD, R.S. PURAM, COIMBATORE 641 002. [PAN AARPM7531P] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 2(3), COIMBATORE. ( PETITIONER ) ( /RESPONDENT) M.P.NO.311 /CHNY/2019 (IN ./ I.T.A. NO.295/CHNY/2019) [ [ /ASSESSMENT YEAR : 2007-2008 SHRI ASHISH KUMAR A.MEHTA, NO.178, D.B. ROAD, R.S. PURAM, COIMBATORE 641 002. [PAN AEAPA2239M] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 2(3), COIMBATORE. ( PETITIONER ) ( /RESPONDENT) MP NOS.309 TO 311/CHNY/2019 :- 2 -: PETI TIONER BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE RESPONDENT BY : MS. R. ANITHA, JCIT. /DATE OF HEARING : 07.02.2020 /DATE OF PRONOUNCEMENT : 07.02.2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEES SEEKING RECALL OF THE TRIBUNAL ORDER DATED 21.10.2019 IN ITA NOS.3154/CHNY/2018, 295 & 296/CHNY/2019, FOR ASSESSMENT YEAR 2007-2008, WHICH IS PASSED EX-PARTE. 2. HAVING CONSIDERED THE MATTER, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEES HAD JUST AND REASONABLE CAUSE FOR NOT ENTERING APPEARANCE. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT IT IS FIT CASE TO RECALL THE APPEALS. IT IS ORDERED ACCORDINGLY. THE APPEALS ARE REFIXED FOR HEARING ON 11.05.2020. THERE SHALL BE NO SEPARATE NOTICE OF HEARING IS NECESSARY TO PARTIES SINCE THE DATE IS DECLARED IN THE OPEN COURT. MP NOS.309 TO 311/CHNY/2019 :- 3 -: 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED ON 7 TH FEBRUARY, 2020, AT CHENNAI. SD/ - SD/ - ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER / CHENNAI / DATED:7 TH FEBRUARY, 2020. RSR / COPY TO: 1 . / APPELLANT 3. () / CIT(A) 5. / DR 2. / RESPONDENT 4. / CIT 6. [ / GF