P.R.Sivasami, CHENNAI V. ITO, CHENNAI

MA 346/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5368 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-03-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 23-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURPIYO PAL
• Assessee Lawyers: K B MURALIDHARAN CA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . , . , $ % BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.346/MDS/2016 IN I.T.A.NO.1091/MDS/2016 ( / ASSESSMENT YEAR :2007-08) SHRI P.R. SIVASAMI, FLAT NO.1, RAMS FLATS, 44/3, BURKIT ROAD, T.NAGAR, CHENNAI 600 017 VS THE INCOME TAX OFFICER, INTERNATIONAL TAXATION -II(1), CHENNAI PAN: AXEPS5976L (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI K.B. MURALIDHARAN,CA /RESPONDENT BY : SHRI SURPIYO PAL, JCIT /DATE OF HEARING : 24.03.2017 /DATE OF PRONOUNCEMENT : 24.03.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I TA NO.1091/ MDS/2016 DATED 04.07.2016 FOR THE ASSESSMENT YEAR 2 007-08 PASSED EX-PARTE FOR NON-APPEARANCE. 2 MP NO. 346/MDS/2017 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE ASSESSEE IS A NON-RESIDENT INDIAN, DULY RE PRESENTED BY HIS GENERAL POWER OF ATTORNEY, MR. H.CHIDAMBARANATHAN W HO IS A SENIOR CITIZEN AGED ABOUT 75 YEARS, TO LOOK AFTER H IS REQUIREMENTS AND MANAGE HIS AFFAIRS. HE FURTHER SUBMITTED THAT THE ASSESSEES PA HOLDER RECEIVED THE NOTICE FOR HEARING, BUT DUE TO AGE RELATED AILMENTS THE DATE OF HEARING SLIPPED OUT OF HIS MIN D AND THEREFORE HE FAILED TO INTIMATE THE AUTHORIZED COUNSEL. HENCE TH E ASSESSEES REPRESENTATIVE COULD NOT BE PRESENT BEFORE THE TRIB UNAL AT THE TIME OF HEARING I.E., ON 04.07.2016. IT WAS THEREFORE PL EADED BY THE LD.A.R., THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE HIS CASE BEFORE THE TRIB UNAL BY RECALLING THE EX-PARTE ORDER PASSED BY THE TRIBUNAL. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL AND PLEADED FOR DISMISSING THE MISCELLANEO US PETITIONS OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE FOR ENSURING THE LD. A.R TO BE PRESENT BEFORE THE BENCH ON THE EARLIER OCCASION, I N THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNI TY SHOULD BE 3 MP NO. 346/MDS/2017 PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL. ACCORDINGLY, WE HEREBY RECALL THE ORDER O F THE TRIBUNAL DATED 04.07.2016 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING ON 06.06.2017. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 24 TH MARCH, 2017. SD/- SD/- ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 24 TH MARCH, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.