RAJAGOUNDER RAJAVEL, TIRUCHENGODE V. ITO WARD-5 , NAMAKKAL

MA 32/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3169 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-08-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 10-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण ’डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ी महावीर िसंह, उपा!" एवं माननीय ी मनोज कु मार अ'वाल ,लेखा सद* के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. Nos. 31 & 32/Chny/2020 (Arising out of ITA Nos. 2013 & 2014/Chny/2019) (िनधाAरण वषA / Assessment Years: 2013-14 & 2014-15) Shri. Rajagounder Rajavel No. 65b, Okkilipatty Rajapalayam Tiruchengode – 637 209. बनाम / V s. ITO Ward-5, Namakkal, Erode. थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AJ S P R- 2 2 5 0 - E (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Assessee by : Shri S. Sridhar (Advocate) – Ld. A.R थ की ओरसे/Revenue by : Shri Hema Bhupal (JCIT) – Ld. D.R सुनवाई की तारीख/Date of Hearing : 19.08.2022 घोषणा की तारीख /Date of Pronouncement : 19.08.2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of these Miscellaneous Petitions, the assessee seeks recall of Tribunal’s order passed in captioned appeals on 27.12.2019. Upon perusal of the order, it could be seen that the appeals were dismissed since the assessee failed to appear on the date of hearing and accordingly, the stand of first appellate authority was confirmed in the absence of any new material. M.A No.31 & 32/Chny/2020 2 2. Drawing attention to the petition, Ld. AR submitted that the notice of hearing was handed over to Chartered Accountant handling the matter. However, the notice was misplaced and the matter could not be attended to by authorized representative. Accordingly, Ld. AR pleaded for recall of ex-part order in terms of Rule 24 of the Income Tax Appellate Tribunal Rules, 1963. The Ld. Sr. DR, on the other hand, submitted that the assessee did not attend assessment or appellate proceedings as well. 3. After considering the contents of the petition and pleadings of Ld. AR, the bench formed an opinion that the assessee is able to demonstrate reasonable cause for not attending the hearing. Therefore, the aforesaid order stand recalled and the appeals are restored to their original status. Both the appeals shall come up for hearing before regular bench on 27.09.2022 as informed to both the sides. 4. Both the applications stands allowed. Order pronounced on 19 th August, 2022. Sd/- (MAHAVIR SINGH) उपा!" /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद* / ACCOUNTANT MEMBER चे+ई Chennai; िदनांक Dated : 19-08-2022. JPV JPVJPV JPV आदेशकीWितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF