Kalaimaghal Sabha, CHENNAI V. ITO, CHENNAI

MA 340/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5384 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 29-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A KANAGARAJ

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI ... , . , $% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.340 & 341/MDS/2016 IN I.T.A.NOS.1997/MDS/2016 & 1998/MDS/2016 ( / ASSESSMENT YEARS :2010-11 & 2011-12) M/S. KALAIMAGHAL SABHA NEW NO.17, OLD NO.48, NORTH USMAN ROAD, T. NAGAR, CHENNAI 17 VS THE INCOME TAX OFFICER, NON CORPORATE WARD (4), CHENNAI PAN: AAAAK1638B (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI A. KANAGARAJ, CA /RESPONDENT BY : SHRI CLEMENT RAMESH KUMAR, ADDL. CIT /DATE OF HEARING : 03.03.2017 /DATE OF PRONOUNCEMENT : 03.03.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSE SSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I TA NOS.1997 & 1998/MDS/2016 DATED 06.10.2016 FOR THE ASSESSMENT Y EARS 2010-11 & 2011-12 PASSED EX-PARTE FOR NON-APPEARANCE. 2 MP NOS.340 & 341/MDS/2016 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED B EFORE US THAT THE ASSESSEE HAD RECEIVED THE NOTICE BUT INADVERTENTLY OMITTED TO NOTE DOWN THE HEARING DATE AND INTIMATE HIS REPRESENTATIVE. THE ASSESSEE WAS FURTHER UNDER IMPRESSION THAT HIS AUTHORIZED REPRES ENTATIVE WOULD HAVE PURSUED THE MATTER BUT HE HAD ALSO BY OVERSIGHT DID NOT TAKE NOTICE OF THE NEXT DATE OF THE HEARING AND HENCE COULD NOT BE PRESENT BEFORE THE TRIBUNAL AT THE TIME OF HEARING I.E. 06.10.2016. TH EREFORE, IT WAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE AS SESSEE BY RECALLING THE EX-PARTE ORDER. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETI TION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE AND HIS AUTHORIZED REPR ESENTATIVE, IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT ONE MO RE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE C ASE BEFORE THE TRIBUNAL. ACCORDINGLY, WE HEREBY RECALL THE ORDER O F THE TRIBUNAL DATED 06.10.2016 AND DIRECT THE REGISTRY TO POST THE APPE AL FOR HEARING ON 25.05.2017. SINCE BOTH THE PARTIES WERE PRESENT, HE ARING NOTICE NEED NOT BE ISSUED. 3 MP NOS.340 & 341/MDS/2016 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 03 RD MARCH, 2017. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 03 RD MARCH, 2017 JR . !'# $%' /COPY TO: 1. APPLICANT 2. RESPONDENT 3. & ( $#! )/CIT(A) 4. & /CIT 5. '() * /DR 6. )+ ! /GF.