Shri Ravi J Jain, CHENNAI V. ITO, CHENNAI

MA 316/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5677 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 20-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: S SRINIRANJANI
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC C BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.316/MDS/2017 IN I.T.A.NO.2998/MDS/2016 ( / ASSESSMENT YEAR :2009-10) SHRI RAVI J JAIN, NO.16/2, NARAYANA MUDALI LANE, SOWCARPET, CHENNAI 600 079. VS THE INCOME TAX OFFICER, CORPORATE WARD 6(1), CHENNAI. PAN: AFLPJ1109D (PETITIONER) ( / RESPONDENT) APPLICANT BY : MS. S. SRINIRANJANI, ADVOCATE /RESPONDENT BY : SHRI N. MADHAVAN, JCIT /DATE OF HEARING : 19.01.2018 /DATE OF PRONOUNCEMENT : 19.01.2018 / 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.2998/MDS/2016 DATED 04.10.2017 FOR THE ASSESSMENT YEAR 2009-10 PA SSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT DUE TO TAX AU DIT WORK HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING 04.10.2017. IT WAS THEREFORE PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER O F THE TRIBUNAL DATED 04.10.2017. 2 MP NO.316/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 04.10.2017, 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 04.10.2017 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING ON 28.03.2018. 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 19 TH JANUARY, 2018 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 19 TH JANUARY, 2018 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% ) /CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.