Thangaraj Prabhu, Coimbatore V. ITO, Coimbatore

MA 321/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5396 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 09-11-2016
• Court: TRIBUNAL
• Department Lawyers: NR A V SREEKANTH
• Assessee Lawyers: D ANANDD BABUNATH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER M.P. NO.321/MDS./2016 (ITA NO.1012/MDS./2014; ASSESSMENT YEAR 2001-02) SHRI THANGARAJ PRABHU , PROP.R.P.TRADERS, JAI NIVAS, 25-A/75,LIG COLONY, MAHALINGAMPURAM, POLLACHI TALUK, COIMBATORE 642 120. VS. INCOME TAX OFFICER, WARD-1(2), COIMBATORE. PAN AKIPP 4255 G ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.D.ANANDD BABUNATH , C.A /RESPONDENT BY : NR.A.V.SREEKANTH, JCIT, D.R / DATE OF HEARING : 03 - 0 2 - 201 7 / DATE OF PRONOUNCEMENT : 03 - 02 - 2017 / O R D E R PER A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITIONS IS FILED BY THE ASS ESSEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1012/ MDS./2014 FOR THE ASSESSMENT YEAR 2001-02 DATED 24TH NOVEMBER, 2014 PASSED EX PARTE FOR NON-APPEARANCE. 2. BEFORE US, THE ASSESSEE HAS AFFIRMED IN HIS AFF IDAVIT THAT HIS AUTHORIZED REPRESENTATIVE FAILED TO REPRESENT HIS C ASE BEFORE THE TRIBUNAL AT THE TIME OF HEARING ON THE EARLIER OCCA SION I.E. ON M.P NO.321 /MDS./2016 :- 2 -: 24.11.2014 DUE TO HIS ILL HEALTH. HE THEREFORE PLEA DED THAT THE ASSESSEE SHOULD NOT BE PENALIZED FOR THE UNINTENTIO NAL INABILITY OF THE COUNSEL AND THEREFORE THE ORDER PASSED BY THE TRIBU NAL IN LIMINIE MAY BE RECALLED. THE LD. D.R STRONGLY OPPOSED FOR RECA LLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE PETITION FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT ONE MORE OPPO RTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE HIS CASE BEFORE THE TRIBUNAL. THEREFORE, IN THE IN THE INTEREST OF JUST ICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 24.11.2014. THE REG ISTRY IS HEREBY DIRECTED TO POST THE APPEALS FOR HEARING ON 18.04.2 017. SINCE THE DATE OF NEXT HEARING IS PRONOUNCED IN THE OPEN COURT, NO TICE NEED NOT BE SENT TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON THE 03 RD FEBRUARY, 2017. SD/ - SD/ - ( . ) ( G.PAVAN KUMAR ) / JUDICIAL MEMBER ( . ! ' ) (A.MOHAN ALANKAMONY) $ / ACCOUNTANT MEMBER / CHENNAI !' / DATED: 03 RD FEBRUARY, 2017. K S SUNDARAM #!$%%&'(%)( / COPY TO: % 1 . / APPELLANT 3. # %# *%+, / CIT(A) 5. (-.%&&/0 / DR 2. / RESPONDENT 4. # %# * / CIT 6. .12%3 / GF