Gopal Srinivasan, CHENNAI V. DCIT, CHENNAI

MA 347/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5351 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 21-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURPIYO PAL
• Assessee Lawyers: SAROJ KUMAR PANDA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , ! ' ! #$%& BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.347/MDS/2016 IN I.T.A.NO.948/MDS/2016 ( / ASSESSMENT YEAR :2008-09) SHRI GOPAL SRINIVASAN, 14, BOAT CLUB ROAD, RAJA ANNAMALAIPURAM, CHENNAI 600028. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2) CHENNAI-34. PAN: AADPG9543P (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI SAROJ KUMAR PANDA, ADVOCATE /RESPONDENT BY : SHRI SURPIYO PAL, JCIT /DATE OF HEARING : 17.03.2017 /DATE OF PRONOUNCEMENT : 17.03.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA N O.948/MDS/2016 DATED 14.09.2016. 2 MP NO.347/MDS/2016 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED B EFORE US THAT THE ASSESSEE HAD ENGAGED M/S. SUBBARAYA AIYAR PADMANABAN & RAMAMANI AS COUNSEL TO REPRESENT ON HI S BEHALF BUT AT THE TIME OF HEARING ON 14.09.2016, THE ASSES SEES REPRESENTATIVE WAS ENGAGED IN ANOTHER BENCH OF THE TRIBUNAL AND THEREFORE HE COULD NOT BE PRESENT BEFORE THE BENCH. HENCE, IT WAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE 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 MISCELLAN EOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, THOUGH WE DO NOT APPRECIATE THE LAPSE ON THE PART OF THE ASSESSEE / AUTHORIZED REPR ESENTATIVE FOR SIMPLY IGNORING THE BENCH, HOWEVER IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE B Y RECALLING THE ORDER OF THE TRIBUNAL DATED 14.09.2016 AND ALSO DIR ECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN DUE COURSE AND IN TIMATE BOTH THE PARTIES. 3 MP NO.347/MDS/2016 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH 2017 SD/- SD/- ( ! ' ! # $% ) (DUVVURU R.L REDDY) ) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 17 TH MARCH, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.