M.Karunanidhi, CHENNAI V. ITO, CHENNAI

MA 329/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5399 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 03-08-2016
• Court: TRIBUNAL
• Department Lawyers: NR A V SREEKANTH
• Assessee Lawyers: D ANAND

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.329/MDS./2016 ( I.T.A.NO.1513/MDS./2015 ASSESSMENT YEAR : 2005-06 ) MR.M.KARUNANIDHI, 1/46, 9 TH SECTOR, 53 RD STREET, K K NAGAR, CHENNAI 600 078. VS. THE ITO, NCW-13(4), CHENNAI-34. [PAN ATOPK 4774 C ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.D.ANAND, ADVOCATE /RESPONDENT BY : NR.A.V.SREEKANTH / 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.1513/ MDS./2015 FOR THE ASSESSMENT YEAR 2005-06 DATED 04TH SEPTEMBER, 2015 PASSED EX PARTE FOR NON-APPEARANCE. 2. BEFORE US, THE LD. A.R PLEADED THAT THE ASSESSE E HAD INADVERTENTLY NOTED THE DATE OF HEARING MENTIONED I N THE NOTICE AS 09.09.2015 AS AGAINST 01.09.2015 AND THEREFORE, THE ASSESSEE FAILED TO REPRESENT BEFORE THE TRIBUNAL AT THE TIME OF HEARIN G ON THE EARLIER OCCASION. IT WAS THEREFORE PLEADED BY THE LD. A.R. THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRE SENT HIS CASE M.P NO.329 /MDS./2016 :- 2 -: BEFORE THE TRIBUNAL. THE LD. D.R STRONGLY OPPOSED F OR RECALLING 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 04.09.2015. THE REG ISTRY IS HEREBY DIRECTED TO POST THE APPEALS FOR HEARING ON 11.04.2 017. 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